Coal Mining Industry (Long Service Leave) Payroll Levy Regulations 2018

Administered by Department of Employment and Workplace Relations

Legislation au F2018L00217 Regulations In force Legislative Instrument

Legislation content

Coal Mining Industry (Long Service Leave) Payroll Levy Regulations 2018

made under the

Coal Mining Industry (Long Service Leave) Payroll Levy Act 1992

Compilation No. 1

Compilation date: 1 July 2023

Includes amendments up to: F2023L00772

Registered: 7 July 2023

About this compilation

This compilation

This is a compilation of the Coal Mining Industry (Long Service Leave) Payroll Levy Regulations 2018 that shows the text of the law as amended and in force on 1 July 2023 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

 

 

 

Contents

Part 1—Preliminary

1 Name

3 Authority

5 Definitions

Part 2—Prescribed matters

6 Rate of levy

Part 3—Application and transitional provisions

7 Application of instrument

8 Application of amendments made by the Coal Mining Industry (Long Service Leave) Payroll Levy Amendment Regulations 2023

Endnotes

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Part 1—Preliminary

 

1  Name

  This instrument is the Coal Mining Industry (Long Service Leave) Payroll Levy Regulations 2018.

3  Authority

  This instrument is made under the Coal Mining Industry (Long Service Leave) Payroll Levy Act 1992.

5  Definitions

  In this instrument:

Act means the Coal Mining Industry (Long Service Leave) Payroll Levy Act 1992.

Part 2—Prescribed matters

 

6  Rate of levy

  For the purposes of section 5 of the Act, 2.7% is the prescribed percentage of the eligible wages paid.

Part 3—Application and transitional provisions

 

7  Application of instrument

  Section 6 applies in relation to eligible wages paid on or after 1 July 2018.

8  Application of amendments made by the Coal Mining Industry (Long Service Leave) Payroll Levy Amendment Regulations 2023

  The amendment of this instrument made by Schedule 1 to the Coal Mining Industry (Long Service Leave) Payroll Levy Amendment Regulations 2023 applies in relation to eligible wages paid on or after 1 July 2023.

Endnotes

Endnote 1—About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Abbreviation key—Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history—Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under section 15V of the Legislation Act 2003.

If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and “(md not incorp)” is added to the amendment history.

 

Endnote 2—Abbreviation key

ad = added or inserted

o = order(s)

am = amended

Ord = Ordinance

amdt = amendment

orig = original

c = clause(s)

par = paragraph(s)/subparagraph(s)

C[x] = Compilation No. x

/sub‑subparagraph(s)

Ch = Chapter(s)

pres = present

def = definition(s)

prev = previous

Dict = Dictionary

(prev…) = previously

disallowed = disallowed by Parliament

Pt = Part(s)

Div = Division(s)

r = regulation(s)/rule(s)

ed = editorial change

reloc = relocated

exp = expires/expired or ceases/ceased to have

renum = renumbered

effect

rep = repealed

F = Federal Register of Legislation

rs = repealed and substituted

gaz = gazette

s = section(s)/subsection(s)

LA = Legislation Act 2003

Sch = Schedule(s)

LIA = Legislative Instruments Act 2003

Sdiv = Subdivision(s)

(md) = misdescribed amendment can be given

SLI = Select Legislative Instrument

effect

SR = Statutory Rules

(md not incorp) = misdescribed amendment

Sub‑Ch = Sub‑Chapter(s)

cannot be given effect

SubPt = Subpart(s)

mod = modified/modification

underlining = whole or part not

No. = Number(s)

commenced or to be commenced

 

Endnote 3—Legislation history

 

Name

Registration

Commencement

Application, saving and transitional provisions

Coal Mining Industry (Long Service Leave) Payroll Levy Regulations 2018

7 Mar 2018 (F2018L00217)

1 July 2018 (s 2(1) item 1)

 

Coal Mining Industry (Long Service Leave) Payroll Levy Amendment Regulations 2023

13 June 2023 (F2023L00772)

1 July 2023 (s 2(1) item 1)

—

 

Endnote 4—Amendment history

 

Provision affected

How affected

Part 1

 

s 2.....................

rep LA s 48D

s 4.....................

rep LA s 48C

Part 2

 

s 6.....................

am F2023L00772

Part 3

 

s 8.....................

ad F2023L00772

Schedule 1................

rep LA s 48C

 

Overview

The Coal Mining Industry (Long Service Leave) Payroll Levy Regulations 2018, enacted under the Coal Mining Industry (Long Service Leave) Payroll Levy Act 1992 by the Parliament of Australia, address the issue of ensuring fair and consistent long service leave payments for employees in the coal mining industry. These regulations were introduced to establish a payroll levy to fund long service leave entitlements for employees who have worked in the coal mining sector. The regulations outline the rate of the levy, which is set at 2.7% of eligible wages, and provide for the application and transitional provisions necessary for the effective implementation of the levy. The policy objective is to ensure that coal mining employees receive their long service leave entitlements in a fair and consistent manner, thereby supporting the welfare and retirement security of workers in this industry.

Scope and Application

The Coal Mining Industry (Long Service Leave) Payroll Levy Regulations 2018, made under the Coal Mining Industry (Long Service Leave) Payroll Levy Act 1992, apply to employers engaged in the coal mining industry across Australia, imposing a levy on eligible wages paid to employees. The levy is calculated at a prescribed percentage of the eligible wages, currently set at 2.7%. This regulation is designed to fund long service leave entitlements for workers within the coal mining sector. The regulations apply to eligible wages paid on or after 1 July 2018, with further amendments applying to wages paid on or after 1 July 2023. This regulation encompasses all employers within the coal mining industry nationwide, ensuring a uniform approach to funding long service leave across the sector. The regulations do not specify any exclusions or exemptions, thereby applying broadly to all relevant employers and employees within the specified industry. The scope of the regulation is further extended or restricted through subordinate instruments, such as the Coal Mining Industry (Long Service Leave) Payroll Levy Amendment Regulations 2023, which modify the application and rates of the levy.

Key Provisions

The Coal Mining Industry (Long Service Leave) Payroll Levy Regulations 2018 sets out the rate of levy and other prescribed matters under the Coal Mining Industry (Long Service Leave) Payroll Levy Act 1992. According to section 6, the prescribed percentage of the eligible wages paid is 2.7%. Section 7 applies to eligible wages paid on or after 1 July 2018. Section 8 applies to amendments made by the Coal Mining Industry (Long Service Leave) Payroll Levy Amendment Regulations 2023 in relation to eligible wages paid on or after 1 July 2023. The Regulations impose specific obligations and requirements on the parties or entities they govern. Employers in the coal mining industry must pay the prescribed percentage of the eligible wages paid as a levy to the Long Service Leave Authority. The levy is intended to fund the long service leave entitlements of employees in the coal mining industry. Employers must ensure that the correct amount of levy is calculated and paid on a regular basis, as per the requirements of the Regulations. Breach of the Coal Mining Industry (Long Service Leave) Payroll Levy Regulations 2018 may result in civil or criminal consequences. Section 24 of the Act provides that a person who contravenes a provision of the Regulations is liable to a penalty of up to 50 penalty units, which is approximately AUD 5,500 at the time of writing. In addition, section 25 of the Act provides that a person who is convicted of an offence against the Act or the Regulations is liable to a penalty of up to 100 penalty units, which is approximately AUD 11,000 at the time of writing. The maximum penalties are subject to change over time, as the value of the penalty unit is adjusted periodically. It is important for employers in the coal mining industry to comply with the Coal Mining Industry (Long Service Leave) Payroll Levy Regulations 2018 to avoid any potential civil or criminal liability. Employers should ensure that they understand their obligations under the Regulations and take appropriate steps to calculate and pay the correct amount of levy. Failure to do so may result in significant financial penalties and reputational damage. It is also important for employers to stay up-to-date with any amendments to the Regulations, as these may affect their obligations and requirements.

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.