{"id":"C2004A04352","name":"Coal Mining Industry (Long Service Leave) Payroll Levy Collection Act 1992","slug":"coal-mining-industry-long-service-leave-payroll-levy-collection-act-1992","collection":"act","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"61 of 1992","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":7724,"registerId":"commonwealth-C2004A04352-current","compilationNumber":null,"startDate":"2026-03-30","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Short title","content":"#### 1 Short title\n\n This Act may be cited as the Coal Mining Industry (Long Service Leave) Payroll Levy Collection Act 1992.","sortOrder":0},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"#### 2 Commencement\n\n This Act commences on the same day as the Coal Mining Industry (Long Service Leave) Payroll Levy Act 1992.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Interpretation","content":"#### 3 Interpretation\n\n In this Act, unless the contrary intention appears:\n\n> Administration Act means the Coal Mining Industry (Long Service Leave) Administration Act 1992.\n\n> base rate of pay has the same meaning as in the Fair Work Act 2009.\n\n> Board means the Board of Directors of the Corporation.\n\n> civil penalty provision has the same meaning as in the Regulatory Powers Act.\n\n> Corporation means the Coal Mining Industry (Long Service Leave Funding) Corporation established by the Administration Act.\n\n> covers has the same meaning as in the Administration Act.\n\n> eligible employee has the same meaning as in the Administration Act.\n\n> eligible wages has the meaning given by section 3B.\n\n> employer has the same meaning as in the Administration Act.\n\n> executive officer has the same meaning as in the Coal Mining Industry (Long Service Leave) Administration Act 1992.\n\n> financial statements, in relation to a company in relation to a financial year of the company, means the company’s financial statements for that year for the purposes of the Corporations Act 2001.\n\n> Fund means the Coal Mining Industry (Long Service Leave) Fund maintained by the Corporation under section 40 of the Administration Act.\n\n> industrial instrument has the same meaning as in the Administration Act.\n\n> Levy means levy imposed by the Coal Mining Industry (Long Service Leave) Payroll Levy Act 1992.\n\n> month means one of the 12 months of the calendar year.\n\n> Regulatory Powers Act means the Regulatory Powers (Standard Provisions) Act 2014.\n\n> salary sacrifice arrangement means an arrangement under which an employee chooses to:\n\n (a) forgo a percentage or amount payable to the employee in relation to the performance of work; but\n (b) receive some other form of benefit or remuneration.\n\n> taxation law has the same meaning as in the Taxation Administration Act 1953.","sortOrder":2},{"sectionNumber":"3A","sectionType":"section","heading":"Application of Criminal Code","content":"#### 3A Application of Criminal Code\n\n (1) Chapter 2 of the Criminal Code applies to all offences against this Act.\n\n> Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.\n\n (2) For the purposes of applying Chapter 2 of the Criminal Code to an offence in a provision referred to in column 1 of an item in the following table, the physical elements of the offence are set out in the provision referred to in column 2 of the item:\n\n```html\n

Physical elements for certain offences

Item

Column 1

Offence

Column 2

Provision setting out physical elements of the offence

1

section 5

subsection 5(1)

2

section 10

subsection 10(1)

3

section 10A

subsection 10A(3)

\n```","sortOrder":3},{"sectionNumber":"3B","sectionType":"section","heading":"Meaning of eligible wages","content":"#### 3B Meaning of eligible wages\n\n (1) If an eligible employee is paid a base rate of pay and is not a casual employee, the employee’s eligible wages are the greater of:\n (a) the base rate of pay paid to the employee, including incentive‑based payments and bonuses; and\n (b) 75% of the base rate of pay paid to the employee, including:\n (i) incentive‑based payments and bonuses; and\n (ii) overtime or penalty rates; and\n (iii) allowances (other than those for reimbursement of expenses).\n (2) If an eligible employee is paid an annual salary, the employee’s eligible wages are the annual salary paid to the employee, including incentive‑based payments and bonuses but excluding:\n (a) overtime or penalty rates; and\n (b) shift‑loadings.\n (3) If an eligible employee is a casual employee, the employee’s eligible wages are:\n (a) if an industrial instrument that covers the employee specifies that the employee is to be paid a casual loading and the casual loading can be quantified—the base rate of pay paid to the employee, including incentive‑based payments, bonuses and the casual loading; or\n (b) otherwise—the ordinary rate of pay paid to the employee, including incentive‑based payments and bonuses.\n (4) In this section:\n (a) a reference to the base rate of pay paid to an employee is a reference to the employee’s base rate of pay before any amounts are deducted under a salary sacrifice arrangement; and\n (aa) a reference to the ordinary rate of pay paid to an employee is a reference to the employee’s ordinary rate of pay before any amounts are deducted under a salary sacrifice arrangement; and\n (b) a reference to the annual salary paid to an employee is a reference to the employee’s annual salary before any amounts are deducted under a salary sacrifice arrangement; and\n (c) a reference to an incentive‑based payment paid to an employee is a reference to a payment of that kind that is paid to the employee at least once a month; and\n (d) a reference to a bonus paid to an employee is a reference to a bonus that is paid to the employee at least once a month.","sortOrder":4},{"sectionNumber":"4","sectionType":"section","heading":"Due date for payment","content":"#### 4 Due date for payment\n\n Subject to section 6, levy in respect of eligible wages paid to eligible employees for their employment during a month is payable at the end of the period within which a return is required by this Act to be made in respect of that month.","sortOrder":5},{"sectionNumber":"5","sectionType":"section","heading":"Returns by employers","content":"#### 5 Returns by employers\n\n (1) A person who employs an eligible employee at any time during a month must, within 28 days after the end of that month, make a return in accordance with subsection (2) in respect of that month.\n\nCivil penalty: 40 penalty units.\n\n (2) A return for the purposes of this section:\n (a) must be made:\n (i) if the Corporation has given written notice to the person who is required to make the return that a person specified in the notice is authorised, in lieu of the Corporation, to receive returns under this section—to the specified person in such manner as is prescribed by the regulations or, if there are no such regulations, as that person directs; or\n (ii) otherwise—to the Corporation in such manner as is prescribed by the regulations or, if there are no such regulations, as the Board directs; and\n (b) must be in accordance with the form approved in an instrument under subsection (2A); and\n (c) must contain such information as is required by that form.\n (2A) The Corporation must, by notifiable instrument, approve a form for the purposes of paragraph (2)(b). The Corporation must consult the Secretary of the Department before approving the form.\n (3) A person commits an offence of strict liability if the person contravenes subsection (1).\n\nPenalty: 30 penalty units.\n\n> Note 1: For offences of strict liability, see section 6.1 of the Criminal Code.\n\n> Note 2: For the physical elements of this offence, see subsection 3A(2) of this Act.","sortOrder":6},{"sectionNumber":"6","sectionType":"section","heading":"Extension of time and payment by instalments","content":"#### 6 Extension of time and payment by instalments\n\n (1) The Corporation may, in such circumstances as the Corporation thinks fit, extend the time for payment of an amount of levy for such period or periods as the Corporation determines, and, if the Corporation does so, the levy is payable accordingly.\n (2) The Corporation may, in such circumstances as the Corporation thinks fit, permit the payment of an amount of levy to be made by instalments in such amounts and at such times as the Corporation determines, and, subject to subsection (3), each instalment is payable at the time so determined in relation to that instalment.\n (3) If the Corporation permits the payment of an amount of levy to be made by instalments and an instalment of an amount of levy is not paid on or before the time for the due payment of the instalment, the whole of the amount outstanding becomes payable at that time.\n (4) In this section:\n\n> levy includes additional levy under section 7.","sortOrder":7},{"sectionNumber":"7","sectionType":"section","heading":"Additional levy","content":"#### 7 Additional levy\n\n (1) If any levy remains unpaid on any day after the time when it became payable, or would apart from section 6 have become payable, additional levy is payable by way of penalty by the person liable to pay the levy, at the percentage applicable under subsection (2) in respect of that day, on the amount unpaid, computed from that time or, if under section 6 the Corporation has granted an extension of time for payment of the levy or has permitted payment of the levy to be made by instalments, from such date as the Corporation determines, not being a date before the date on which the levy was originally payable.\n (2) The percentage applicable in respect of a day is 2 percentage points above the maximum indicator interest rate for that day, where:\n\n> maximum indicator interest rate, in relation to a day, means the higher or the highest, as the case may be, of the range of rates of interest per annum current on that day quoted by the Reserve Bank, on the basis of reports by each bank regarded by the Reserve Bank as a major trading bank operating in Australia, in respect of overdrafts of $100,000 or more.\n\n (3) If judgment is given by, or entered in, a court for payment of:\n (a) an amount of levy; or\n (b) an amount that includes an amount of levy;\n then:\n (c) the levy is not taken, for the purposes of subsection (1), to have ceased to be payable merely because of the giving or entering of the judgment; and\n (d) if the judgment debt carries interest, the additional levy that would, apart from this paragraph, be payable under this section in relation to the levy is, by force of this paragraph, reduced by:\n (i) in a case to which paragraph (a) applies—the amount of the interest; or\n (ii) in a case to which paragraph (b) applies—the amount worked out in accordance with the formula:\n ![Start formula amount of interest times start fraction amount of the levy over amount of the judgment debt end fraction end formula](image.002.png).\n (4) In this section:\n\n> bank includes, but is not limited to, a body corporate that is an ADI (authorised deposit‑taking institution) for the purposes of the Banking Act 1959.","sortOrder":8},{"sectionNumber":"8","sectionType":"section","heading":"Remission of additional levy","content":"#### 8 Remission of additional levy\n\n (1) If additional levy is payable by a person under section 7 in relation to an amount of levy, the person may request the Corporation in writing to remit the additional levy or a part of the additional levy.\n (2) If such a request is made and:\n (a) the Corporation is satisfied that:\n (i) the circumstances that contributed to the delay in payment of the levy were not due to, or caused directly or indirectly by, an act or omission of the person; and\n (ii) the person has taken reasonable action to mitigate, or mitigate the effects of, those circumstances; or\n (b) the Corporation is satisfied that:\n (i) the circumstances that contributed to the delay in payment of the levy were due to, or caused directly or indirectly by, an act or omission of the person; and\n (ii) the person has taken reasonable action to mitigate, or mitigate the effects of, those circumstances; and\n (iii) having regard to the nature of those circumstances, it would be fair and reasonable to remit the additional levy or part of the additional levy; or\n (c) the Corporation is satisfied that there are special circumstances because of which it would be fair and reasonable to remit the additional levy or part of the additional levy;\n the Corporation may remit the additional levy or part of the additional levy.\n (3) The Corporation must give to the person who made the request written notice of the Corporation’s decision on the request.\n (4) If the Corporation does not make a decision on the request within 30 days after the request is made, the Corporation is taken for the purposes of this section to have made a decision refusing the request.\n (5) Notice of the Corporation’s decision on a request must include a statement to the effect that:\n (a) subject to the Administrative Review Tribunal Act 2024, application may be made by or on behalf of the person who made the request to the Administrative Review Tribunal for review of the decision; and\n (b) that person may request a statement of reasons for the decision under that Act.\n (6) A failure to comply with a requirement of subsection (5) in relation to a decision does not affect the validity of the decision.\n (7) Subject to the Administrative Review Tribunal Act 2024, an application may be made to the Administrative Review Tribunal by a person who has made a request under subsection (1) for review of a decision by the Corporation on the request.\n (8) In subsection (7):\n\n> decision has the same meaning as in the Administrative Review Tribunal Act 2024.","sortOrder":9},{"sectionNumber":"9","sectionType":"section","heading":"Recovery of levy or additional levy","content":"#### 9 Recovery of levy or additional levy\n\n (1) An amount of levy, or an amount of additional levy under section 7, is a debt due to the Commonwealth, and payable:\n (a) if the Corporation has given written notice to the person who is liable to pay the amount that a person specified in the notice is authorised, in lieu of the Corporation, to receive such an amount—to the specified person in such manner as is prescribed by the regulations or, if there are no such regulations, as that person directs; or\n (b) otherwise—to the Corporation in such manner as is prescribed by the regulations or, if there are no such regulations, as the Board directs.\n (2) An amount of levy, or an amount of additional levy under section 7, that is payable but has not been paid may be sued for and recovered by the Corporation or by the other person (if any) to whom the amount is payable, as the case may be, in any court of competent jurisdiction.\n (3) The annual report prepared by the Board and given to the Minister under section 46 of the Public Governance, Performance and Accountability Act 2013 for a period must include particulars of:\n (a) any amounts paid to, or recovered by, the Corporation or another person under this section during the period; and\n (b) any proceedings brought by the Corporation to recover an amount under subsection (2) during the period.","sortOrder":10},{"sectionNumber":"10","sectionType":"section","heading":"Requirement to give report to Corporation","content":"#### 10 Requirement to give report to Corporation\n\n (1) If a person employs an eligible employee at any time during a financial year, the person must, no later than 6 months after the end of the financial year, give to the Corporation a report prepared by an auditor that:\n (a) states whether, in the opinion of the auditor, the person has paid all amounts of levy, or amounts of additional levy under section 7, that the person was required to pay in respect of the financial year; and\n (b) if, in the opinion of the auditor, the person has not paid all amounts of such levy or additional levy—specifies in what respect and to what extent, in the opinion of the auditor, the person has not paid those amounts; and\n (c) if, during the financial year, the person was paid an amount under Part 7 of the Administration Act—states whether, in the opinion of the auditor, the amount paid is correct; and\n (d) includes reasons for the opinions contained in the report.\n\nCivil penalty: 40 penalty units.\n\n (2) A person commits an offence of strict liability if the person contravenes subsection (1).\n\nPenalty: 30 penalty units.\n\n> Note 1: For offences of strict liability, see section 6.1 of the Criminal Code.\n\n> Note 2: For the physical elements of this offence, see subsection 3A(2) of this Act.","sortOrder":11},{"sectionNumber":"10A","sectionType":"section","heading":"Corporation may require auditor to give report","content":"#### 10A Corporation may require auditor to give report\n\n (1) If a person employs an eligible employee at any time during a particular period, the Board may, by written notice given to the person’s auditor, require the auditor to give to the Corporation, by the time specified in the notice, a report prepared by the auditor that:\n (a) states whether, in the opinion of the auditor, the person has paid all amounts of levy, or amounts of additional levy under section 7, that the person was required to pay in respect of the period; and\n (b) if, in the opinion of the auditor, the person has not paid all amounts of such levy or additional levy—specifies in what respect and to what extent, in the opinion of the auditor, the person has not paid those amounts; and\n (c) if, during the period, the person was paid an amount under Part 7 of the Administration Act—states whether, in the opinion of the auditor, the amount paid is correct; and\n (d) includes reasons for the opinions contained in the report.\n (2) The time specified in the notice must be at least 28 days after the day the notice is given to the auditor.\n (3) If an auditor is given a notice under subsection (1), the auditor must comply with the notice.\n\nCivil penalty: 40 penalty units.\n\n (4) An auditor commits an offence of strict liability if the auditor contravenes subsection (3).\n\nPenalty: 30 penalty units.\n\n> Note 1: For offences of strict liability, see section 6.1 of the Criminal Code.\n\n> Note 2: For the physical elements of this offence, see subsection 3A(2) of this Act.","sortOrder":12},{"sectionNumber":"10B","sectionType":"section","heading":"Payment of auditor fees","content":"#### 10B Payment of auditor fees\n\n (1) A person is liable to pay to an auditor such fees as the auditor reasonably charges for preparing a report in respect of the person for the purposes of section 10 or 10A.\n (2) If:\n (a) a person’s auditor gives a report in respect of a particular period to the Corporation in response to a notice under subsection 10A(1); and\n (b) the report states that, in the opinion of the auditor, the person has paid all amounts of levy, or amounts of additional levy under section 7, that the person was required to pay in respect of the period;\n there is payable to the person out of the Fund an amount equal to the amount paid by the person to the auditor under subsection (1) in respect of the report.","sortOrder":13},{"sectionNumber":"11","sectionType":"section","heading":"Functions of Corporation under this Act","content":"#### 11 Functions of Corporation under this Act\n\n (1) The Corporation has the following functions on behalf of the Commonwealth under this Act:\n (a) to receive returns made, or financial statements or certificates given, under this Act; and\n (b) to receive payments of levy made under this Act; and\n (c) to receive payments of additional levy made under section 7; and\n (d) to sue for and recover amounts of levy and amounts of additional levy that have not been paid.\n (2) The Corporation may, on behalf of the Commonwealth, enter into an agreement with a person authorising that person to perform on behalf of the Commonwealth any one or more of the functions referred to in subsection (1).\n (3) The Commissioner of Taxation has power to enter into an agreement with the Corporation under subsection (2) for the performance by the Commissioner of Taxation of a function referred to in subsection (1) and, if such an agreement is entered into, the Corporation is liable to pay to the Commissioner of Taxation such charges for the performance of that function as are agreed between the Corporation and the Commissioner of Taxation.","sortOrder":14},{"sectionNumber":"12","sectionType":"section","heading":"Access to premises and books","content":"#### 12 Access to premises and books\n\n (1) This section applies if the Corporation enters into an agreement under subsection 11(2) authorising the Commissioner of Taxation to perform a function referred to in subsection 11(1).\n (2) An officer of the Commonwealth authorised in writing by the Commissioner of Taxation to exercise powers under this section is entitled at all reasonable times to full and free access to all premises and books for the purpose of performing the function, and for that purpose may make copies of, or take extracts from, any such book.\n (3) An officer is not entitled to enter or remain in or on any premises under this section if, on being requested by the occupier of the premises for proof of authority, the officer does not produce his or her authority under subsection (2).\n (4) The occupier of any premises entered or proposed to be entered by an officer under subsection (2) must provide the officer with all reasonable facilities and assistance for the effective exercise of powers under this section.\n\nPenalty: 30 penalty units.","sortOrder":15},{"sectionNumber":"13","sectionType":"section","heading":"Power to obtain information and evidence","content":"#### 13 Power to obtain information and evidence\n\n (1) This section applies if the Corporation enters into an agreement under subsection 11(2) authorising the Commissioner of Taxation to perform a function referred to in subsection 11(1).\n (2) The Commissioner of Taxation, or an officer of the Commonwealth authorised in writing by the Commissioner of Taxation to exercise powers under this section, by written notice given to a person, including a person employed by or in connection with a Department, or an authority, of the Commonwealth, of a State or of a Territory, may require the person:\n (a) to give to the Commissioner of Taxation or officer such information as the Commissioner of Taxation or officer requires for the purpose of the performance of the function; and\n (b) to attend before the Commissioner of Taxation or officer and:\n (i) give evidence; and\n (ii) produce all books in the possession of the person;\n relating to any matters connected with the performance of the function.\n (3) The Commissioner of Taxation or authorised officer may require the information or evidence to be given on oath, and either orally or in writing, and for that purpose may administer an oath.\n (4) Subject to subsections (5) and (6), a person who attends before the Commissioner of Taxation or an authorised officer under subsection (2) is entitled to be paid by the Commissioner of Taxation:\n (a) the prescribed allowance in respect of each day or part of a day on which the person so attends; and\n (b) amounts equal to any reasonable expenses incurred by the person for transport, meals and accommodation in connection with the person’s attendance.\n (5) A person is not entitled under subsection (4) to be paid in respect of any expenses unless the person produces to the Commissioner of Taxation or authorised officer sufficient documentary evidence to establish that the person incurred those expenses.\n (6) A person is not entitled under subsection (4) to payment of an amount or amounts in respect of an allowance or expenses for any attendance or attendances pursuant to a particular notice except to the extent to which the amount, or the total of the amounts, that, apart from this subsection, would be payable to the person under that subsection in respect of an allowance or expenses for that attendance or those attendances exceeds $500.\n (7) If an amount is paid by the Commissioner of Taxation to a person under this section, an amount equal to the amount so paid is payable to the Commissioner of Taxation out of the Fund.\n (8) A person must not fail to comply with a notice under subsection (2).\n\nPenalty: 30 penalty units.\n\n (8A) Subsection (8) is an offence of strict liability.\n\n> Note: For strict liability, see section 6.1 of the Criminal Code.\n\n (9) A person must not, in purported compliance with a notice under subsection (2), give information or evidence knowing that the information or evidence is false or misleading.\n\nPenalty for a contravention of this subsection: Imprisonment for 6 months.","sortOrder":16},{"sectionNumber":"13A","sectionType":"section","heading":"Civil penalty provisions","content":"#### 13A Civil penalty provisions\n\n Enforceable civil penalty provisions\n (1) Each civil penalty provision of this Act is enforceable under Part 4 of the Regulatory Powers Act.\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n Authorised applicant\n (2) For the purposes of Part 4 of the Regulatory Powers Act, the Corporation, on behalf of the Commonwealth, is an authorised applicant in relation to the civil penalty provisions of this Act.\n (3) The Corporation may, by writing under its seal, delegate its powers as an authorised applicant in relation to the civil penalty provisions of this Act to:\n (a) a member of the Board of Directors of the Corporation; or\n (b) a person employed by the Corporation; or\n (c) a person engaged by the Corporation under a contract; or\n (d) a person employed by a person referred to in paragraph (c).\n Relevant court\n (4) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (a) the Federal Court;\n (b) the Federal Circuit and Family Court of Australia (Division 2).\n Additional matters to be taken into account in determining a pecuniary penalty\n (5) In addition to the matters the court must take into account under subsection 82(6) of the Regulatory Powers Act in determining the pecuniary penalty for the contravention of a civil penalty provision of this Act, if the person who contravened the civil penalty provision is a body corporate, the court must take into account:\n (a) the level of the employees, officers or agents of the body corporate involved in the contravention; and\n (b) whether the body corporate exercised due diligence to avoid the contravention; and\n (c) whether the body corporate had a corporate culture conducive to compliance.","sortOrder":17},{"sectionNumber":"13B","sectionType":"section","heading":"Civil penalty provisions contravened by executive officers","content":"#### 13B Civil penalty provisions contravened by executive officers\n\n An executive officer of a body corporate contravenes this section if:\n (a) the body corporate contravenes a civil penalty provision; and\n (b) the officer knew that the contravention would occur; and\n (c) the officer was in a position to influence the conduct of the body in relation to the contravention; and\n (d) the officer failed to take all reasonable steps to prevent the contravention.\n\nCivil penalty: 60 penalty units.","sortOrder":18},{"sectionNumber":"13C","sectionType":"section","heading":"Establishing whether an executive officer took reasonable steps to prevent the contravention of a civil penalty provision","content":"#### 13C Establishing whether an executive officer took reasonable steps to prevent the contravention of a civil penalty provision\n\n (1) For the purposes of section 13B, in determining whether an executive officer of a body corporate failed to take all reasonable steps to prevent the contravention of a civil penalty provision, a court is to have regard to:\n (a) what action (if any) the officer took towards ensuring that the body’s employees, agents and contractors have a reasonable knowledge and understanding of the requirements to comply with this Act, in so far as those requirements affect the employees, agents or contractors concerned; and\n (b) what action (if any) the officer took when the officer became aware that the body was contravening this Act.\n (2) This section does not, by implication, limit the generality of section 13B.","sortOrder":19},{"sectionNumber":"14","sectionType":"section","heading":"Secrecy","content":"#### 14 Secrecy\n\n (1) In this section:\n\n> officer means a person:\n\n (a) who is or has been appointed or employed by the Commonwealth; or\n (b) to whom powers or functions have been delegated by the Commissioner of Taxation;\n and who, because of the appointment or employment or in the course of the employment, or because of, or in the course of the exercise of powers or the performance of functions under, the delegation, as the case may be, may acquire or has acquired information with respect to the affairs of any other person disclosed or obtained under or for the purposes of this Act.\n (2) For the purposes of this section, a person who, although not appointed or employed by the Commonwealth, performs services for the Commonwealth is taken to be employed by the Commonwealth.\n (3) Subject to subsection (5), a person who is or has been an officer must not directly or indirectly:\n (a) make a record of any information with respect to the affairs of a second person; or\n (b) divulge or communicate to a second person any information with respect to the affairs of a third person;\n being information disclosed or obtained under or for the purposes of this Act and acquired by the person because of the person’s appointment or employment by the Commonwealth or in the course of such employment, or because of the delegation to the person of powers or functions by the Commissioner of Taxation or in the course of the exercise of such powers or the performance of such functions, as the case may be.\n\nPenalty: 100 penalty units or imprisonment for 2 years, or both.\n\n (3A) Subsection (3) does not apply if the person is acting:\n (a) for the purposes of this Act; or\n (b) in the performance of the person’s duties as an officer.\n\n> Note: A defendant bears an evidential burden in relation to the matter in paragraph (3A)(a) or (b) (see subsection 13.3(3) of the Criminal Code).\n\n (4) Except when it is necessary to do so for the purpose of carrying into effect the provisions of a taxation law, a person who is or has been an officer is not required:\n (a) to produce in court any document made or given under or for the purposes of this Act; or\n (b) to divulge or communicate to a court a matter or thing with respect to information disclosed or obtained under or for the purposes of this Act;\n being a document or information acquired by the person because of the person’s appointment or employment by the Commonwealth or in the course of such employment, or because of the delegation to the person of powers or functions by the Commissioner of Taxation, or in the course of the exercise of such powers or the performance of such functions, as the case may be.\n (5) Nothing in subsection (3) prohibits the Commissioner of Taxation, a Second Commissioner of Taxation, a Deputy Commissioner of Taxation, or a person authorised by any of them, from communicating any information to a person performing, as an officer, duties in relation to a taxation law, for the purpose of enabling the person to perform those duties.\n (6) For the purposes of subsection (3), an officer is taken to have communicated information to another person in contravention of that subsection if:\n (a) the officer communicates that information to any Minister of State of the Commonwealth, any Minister of the Crown of a State, any Minister for the Australian Capital Territory or any Minister of the Northern Territory; and\n (b) the information was acquired by the officer otherwise than for the purposes of Part II of the Taxation Administration Act 1953.\n (7) An officer must, if and when required by the Commissioner of Taxation, a Second Commissioner of Taxation or a Deputy Commissioner of Taxation to do so, make an oath or declaration, in a manner and form specified by the Commissioner of Taxation by writing, to maintain secrecy in conformity with the provisions of this section.","sortOrder":20},{"sectionNumber":"15","sectionType":"section","heading":"Regulations","content":"#### 15 Regulations\n\n The Governor‑General may make regulations:\n (a) prescribing all matters required or permitted by this Act to be prescribed; or\n (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act or for facilitating the collection or recovery of amounts of levy or amounts of additional levy under section 7;\n and, in particular:\n (c) providing for the manner of payment of levy and of amounts of additional levy under section 7; and\n (d) requiring employers to keep records relating to the employment of eligible employees; and\n (e) requiring employers to give to such persons as are prescribed information relating to the employment of eligible employees; and\n (ea) requiring employers to appoint an auditor; and\n (f) prescribing penalties, not exceeding 50 penalty units, for offences against the regulations.","sortOrder":21}],"analysis":{"summary":{"complexity_score":6,"scope_assessment":{"changed":false,"description":"The Act remains focused on its original purpose: establishing the administrative and enforcement machinery for collecting the coal mining industry long service leave payroll levy. Amendments over time have updated references to contemporary legislation (e.g., the Regulatory Powers Act, Administrative Review Tribunal Act 2024, Fair Work Act 2009) and added modern compliance tools like civil penalty provisions and executive officer liability, but these are procedural modernisations rather than expansions of the fundamental scope."},"complexity_factors":["Operates as part of a suite of three interlocking Acts (Administration Act, Levy Act, and this Collection Act), requiring cross-reference to understand the full scheme","Multiple definitions sourced externally from other Acts (Fair Work Act 2009, Regulatory Powers Act, Corporations Act 2001, Criminal Code)","Dual enforcement regime — both criminal offences and civil penalty provisions apply to many of the same conducts, with different processes and thresholds","Complex 'eligible wages' calculation rules with different formulas for different employee types (non-casual base rate, annual salary, casual employees) including salary sacrifice deductions","Variable penalty interest calculation tied to Reserve Bank rate movements, with a specific reduction formula where court judgments also carry interest","Personal liability for executive officers layered on top of corporate liability, with specific reasonableness considerations","Corporation can delegate collection functions to the ATO, creating a conditional regulatory structure that only activates certain powers (premises access, evidence gathering) if such an agreement exists","Multiple review and appeal pathways (Corporation remission, Administrative Review Tribunal) with deemed-refusal provisions"],"plain_english_summary":"## What This Law Does\n\nThis Act sets up the **collection system** for a special levy (a type of compulsory charge) that coal mining employers must pay to fund **long service leave** (extended paid leave earned after many years of work) for their employees.\n\n## Who Does It Affect?\n\n- **Coal mining employers** — any business that employs workers covered by the coal mining industry long service leave scheme\n- **Coal mining employees** — their entitlements are ultimately funded by this collection system\n- **Auditors** — who must verify employers are paying correctly\n- The **Coal Mining Industry (Long Service Leave Funding) Corporation** — the body that administers and enforces the scheme\n\n## What It Requires\n\n**Employers must:**\n- Submit a **monthly return** (a formal report) to the Corporation within 28 days of each month's end, reporting what they've paid their eligible workers\n- Pay the levy on time (based on workers' \"eligible wages\" — essentially their base pay, with specific rules for different types of workers like casual employees and salaried staff)\n- Provide an **annual auditor's report** within 6 months of each financial year-end, confirming they've paid everything they owe\n- Keep proper records of their workforce\n\n**If you pay late:** An automatic **penalty interest rate** applies (set at 2% above the Reserve Bank's major trading bank overdraft rate), calculated daily on the unpaid amount. You can apply to have this waived if the delay wasn't your fault, or if it would be fair and reasonable to do so.\n\n**If you ignore your obligations:** There are both **civil penalties** (fines — up to 40–60 penalty units per breach) and **criminal offences** (including for making false statements, which can mean up to 6 months' jail).\n\n**Executive officers** (senior managers and directors) of companies can be personally held responsible if they knew their company was breaching the rules and failed to act to prevent it.\n\n## Key Mechanisms\n\n- The Corporation can delegate collection functions to the **Tax Office (ATO)**, which then has powers to enter premises, inspect records, and require people to give evidence\n- Information obtained through the scheme is protected by **secrecy provisions** — officials can't share it outside proper legal channels\n- Unpaid levies are treated as **debts owed to the Commonwealth** and can be sued for in court\n- Decisions about waiving penalty interest can be reviewed by the **Administrative Review Tribunal** (an independent government appeals body)\n\n## Why It Matters\n\nThis Act ensures coal miners actually receive their long service leave entitlements by making sure employers consistently contribute to the fund that pays for it. Without this collection mechanism, the broader long service leave scheme would have no reliable funding source."},"issue_detection":{"absurdities":[{"type":"other","section":"3B(1)","severity":"medium","reasoning":"Mathematically, (a) = 1.0 × (base + incentives + bonuses). Option (b) = 0.75 × (base + incentives + bonuses) + overtime + allowances. For (b) to exceed (a), the overtime and allowances component must exceed 25% of (base + incentives + bonuses). While theoretically possible, the drafting creates a structural oddity: the provision purports to identify the 'greater' measure for levy purposes but the 75% discount applied in (b) means the non-casual salaried comparison is skewed. The legislative intent appears to be capturing the broader wage base but the formula undermines this in most practical scenarios.","confidence":0.72,"description":"The 'greater of' calculation between (a) and (b) is mathematically impossible to produce any result other than (a). Option (a) is 100% of base rate plus incentives/bonuses. Option (b) is 75% of the same base rate plus incentives/bonuses PLUS additional items (overtime, penalty rates, allowances). Option (b) could theoretically exceed (a) only if overtime/allowances are very large, but structurally option (a) will almost always be greater since it represents 100% versus 75% of the same core components. The drafting appears to intend option (b) to be the broader measure but the 75% discount on the base makes option (a) nearly always determinative, rendering the comparison largely illusory."},{"type":"other","section":"3B(4)(c) and 3B(4)(d)","severity":"high","reasoning":"The definition structurally incentivises employers to pay bonuses and incentives quarterly, annually, or at irregular intervals to exclude them from the levy calculation. A large annual bonus paid once per year would be entirely excluded from eligible wages, yet the same total amount paid in 12 monthly instalments would be included. This creates arbitrary and inequitable treatment based solely on payment frequency rather than the economic nature of the remuneration.","confidence":0.85,"description":"Incentive-based payments and bonuses are only counted in eligible wages if paid 'at least once a month'. This creates a perverse outcome where an employer can exclude large annual bonuses or quarterly incentive payments from the levy base simply by paying them less frequently than monthly, creating a significant and easily exploitable avoidance mechanism."},{"type":"impossible_compliance","section":"8(4)","severity":"medium","reasoning":"The Corporation cannot give written notice of a decision it has not actually made. The deemed refusal arises precisely because the Corporation has done nothing. There is no mechanism in the Act compelling the Corporation to retrospectively issue a notice of the deemed refusal, yet s8(5) requires any decision notice to contain appeal rights information. A person whose request is deemed refused may never receive the notice required by s8(3) and s8(5), potentially undermining their ability to seek review despite s8(7) preserving that right.","confidence":0.78,"description":"Section 8(4) deems the Corporation to have refused a remission request if no decision is made within 30 days, yet section 8(3) requires the Corporation to give written notice of its decision. If the deemed refusal under s8(4) is triggered by inaction, there is no actual decision made and therefore no written notice to give under s8(3), yet s8(5) requires that notice of the decision include appeal rights information. The deemed decision mechanism creates a notice obligation that cannot be physically fulfilled."},{"type":"other","section":"10 and 10A","severity":"medium","reasoning":"The employer is liable under s10B(1) for 'reasonable charges' for preparing a report 'in respect of the person for the purposes of section 10 or 10A'. Under s10A, the Board compels the auditor directly without the employer's involvement. The employer cannot negotiate scope, timing, or fees for the s10A report yet must pay whatever the auditor 'reasonably charges'. This creates a liability without agency — the employer is financially responsible for a professional engagement they did not initiate and cannot control.","confidence":0.76,"description":"Section 10 requires an employer to provide an auditor's report within 6 months after financial year end. Section 10A allows the Board to require the employer's auditor to provide a report directly to the Corporation. Section 10B(1) makes the employer liable to pay the auditor's fees for both reports. However, under s10A the employer has no right to direct or instruct the auditor regarding the s10A report — the notice goes directly to the auditor — yet the employer bears the financial liability for work they did not commission and cannot control."},{"type":"other","section":"13(6)","severity":"low","reasoning":"While threshold-based expense provisions are common, the combination here is notable: attendance is compulsory under criminal penalty (s13(8)), yet the attendee must bear the first $500 of costs. The drafting is internally logical but produces the absurd outcome that persons who have committed no offence and are merely required to give evidence are financially penalised for their compelled compliance.","confidence":0.65,"description":"Section 13(6) provides that a person is not entitled to payment for attendance expenses 'except to the extent to which the amount... would be payable to the person... exceeds $500'. This means the first $500 of allowances and expenses is always unrecoverable regardless of circumstances. A person compelled by law to attend under a statutory notice is thereby required to personally subsidise the Commonwealth's investigative activities up to $500 per notice, which is effectively an involuntary financial contribution imposed by the compulsory attendance obligation."},{"type":"other","section":"14(6)","severity":"low","reasoning":"The provision creates an administratively complex distinction that is likely unenforceable in practice. Officers cannot always identify the precise purpose for which information was 'acquired' when that information may have been gathered through multiple legislative instruments simultaneously. The Ministerial communication carve-out is defined by the origin of information rather than its nature, creating arbitrary distinctions.","confidence":0.6,"description":"Section 14(6) deems an officer to have communicated information in contravention of the secrecy provisions if they communicate it to a Minister of State AND the information was acquired otherwise than for the purposes of Part II of the Taxation Administration Act 1953. This creates the paradox that an officer can lawfully brief a Minister on information obtained for levy collection purposes, but the same communication becomes an offence if the information was obtained for a different taxation purpose — creating a secrecy regime that depends on the purpose of original acquisition rather than the sensitivity of the information itself."},{"type":"self_contradicting","section":"5(1) and 5(3)","severity":"medium","reasoning":"The civil penalty (40 penalty units) exceeds the criminal penalty (30 penalty units) for the identical conduct. This inversion is logically anomalous — it suggests that the civil enforcement pathway is more punitive than the criminal pathway for the same breach, undermining the deterrent logic of criminal liability and creating an incentive to prefer criminal prosecution over civil enforcement from a defendant's perspective. The same structural inversion appears in sections 10 and 10A.","confidence":0.88,"description":"Section 5(1) creates a civil penalty of 40 penalty units for failing to file a monthly return. Section 5(3) creates a separate strict liability criminal offence with a penalty of 30 penalty units for the same conduct (contravening subsection (1)). The criminal offence carries a lower maximum penalty than the civil penalty, inverting the normal hierarchy where criminal sanctions exceed civil ones."},{"type":"self_contradicting","section":"10(1) and 10(2)","severity":"medium","reasoning":"Same structural defect as ss5(1)/(3). The criminal pathway (30 penalty units) is less punitive than the civil pathway (40 penalty units) for identical conduct. This creates a perverse enforcement hierarchy.","confidence":0.88,"description":"Section 10(1) imposes a civil penalty of 40 penalty units on a person who fails to provide an auditor's report. Section 10(2) imposes a strict liability criminal offence of 30 penalty units for the same failure. Identical to the s5 inversion — the civil sanction exceeds the criminal sanction for the same conduct."},{"type":"self_contradicting","section":"10A(3) and 10A(4)","severity":"medium","reasoning":"Consistent structural defect across the Act where civil penalties (40 units) exceed criminal penalties (30 units) for identical conduct. Three separate instances suggest this is a systemic drafting error rather than an isolated anomaly.","confidence":0.88,"description":"Section 10A(3) imposes a civil penalty of 40 penalty units on an auditor who fails to comply with a notice. Section 10A(4) imposes a strict liability criminal offence of 30 penalty units for the same conduct. The same civil-exceeds-criminal penalty inversion appears for the third time."}],"contradictions":[{"severity":"low","section_a":"4","section_b":"5(1)","confidence":0.65,"description":"Section 4 states levy is payable 'at the end of the period within which a return is required by this Act to be made'. Section 5(1) requires a return within 28 days after month end. This creates a circular dependency: the due date for levy payment is defined by reference to the return period, and the return period is defined separately in s5. While not strictly contradictory, the due date for payment cannot be determined from s4 alone without reference to s5, and if no return is required (e.g., where no eligible employees were employed), the levy due date mechanism breaks down entirely."},{"severity":"low","section_a":"6(3)","section_b":"6(1) and 6(2)","confidence":0.6,"description":"Section 6(1) grants the Corporation broad discretion to extend time for payment. Section 6(2) grants discretion to permit instalment payments. Section 6(3) provides that if any instalment is missed, 'the whole of the amount outstanding becomes payable at that time'. However, s6(1) allows the Corporation to further extend time even after default. The interaction between s6(3)'s automatic acceleration and the Corporation's continuing discretion under s6(1) is unresolved — it is unclear whether the Corporation can prospectively or retrospectively override the s6(3) acceleration after default has triggered it."},{"severity":"medium","section_a":"7(1)","section_b":"8(4)","confidence":0.73,"description":"Section 7(1) provides additional levy accrues continuously on unpaid amounts from the original due date. Section 8(4) deems the Corporation to have refused a remission request if no decision is made within 30 days. During those 30 days of deemed inaction, additional levy continues to accrue under s7. The person cannot appeal the deemed refusal until the 30-day period expires (s8(7)), meaning additional levy necessarily accrues during a period where the person is procedurally unable to obtain relief, even if they would ultimately succeed on review. The Act provides no mechanism to halt accrual pending the deemed decision period."},{"severity":"low","section_a":"11(1)","section_b":"9(1)","confidence":0.58,"description":"Section 9(1) states levy is a debt 'due to the Commonwealth' payable to the Corporation (or authorised person). Section 11(1) states the Corporation performs functions 'on behalf of the Commonwealth'. However, s11(2) allows the Corporation to authorise a third party to perform these functions, including receiving levy payments, also 'on behalf of the Commonwealth'. This creates an ambiguous chain: levy is owed to the Commonwealth, collected by the Corporation on behalf of the Commonwealth, which may then authorise another person to collect on behalf of the Commonwealth — but s9(2) allows the 'other person' to sue for recovery in their own capacity, creating uncertainty about whether recovered amounts are Commonwealth money from the moment of collection."},{"severity":"medium","section_a":"3B(2)","section_b":"3B(4)(a) and 3B(4)(b)","confidence":0.8,"description":"Section 3B(2) defines eligible wages for salary-paid employees as 'annual salary paid to the employee'. Section 3B(4)(b) clarifies this means salary 'before any amounts are deducted under a salary sacrifice arrangement'. However, s3B(2) also includes 'incentive-based payments and bonuses' in eligible wages. Section 3B(4)(c) and (d) restrict incentive payments and bonuses to those paid 'at least once a month'. A salaried employee receiving an annual bonus receives an amount that is nominally within s3B(2) but excluded by s3B(4)(d) since it is not paid monthly. The interaction between the inclusive definition in s3B(2) and the frequency restriction in s3B(4)(d) creates contradictory outcomes for common salary package structures."},{"severity":"medium","section_a":"12(1)","section_b":"13(1)","confidence":0.82,"description":"Both sections 12 and 13 are explicitly conditional on the Corporation entering into an agreement under s11(2) authorising the Commissioner of Taxation. However, s11(2) allows the Corporation to authorise 'a person' (not limited to the Commissioner). The specific conditioning of ss12 and 13 on Commissioner of Taxation agreements means the access and information-gathering powers in those sections are unavailable if the Corporation delegates functions to any other person under s11(2). A non-ATO delegate would have no statutory access or information powers under this Act, creating a gap in the enforcement framework for non-ATO authorised persons."}]},"kimi_summary":{"_metrics":{"source":"grok-batch-everything"},"content_quality":"ok","complexity_score":7,"scope_assessment":{"changed":false,"description":"The legislation remains squarely within its original 1992 purpose of establishing a dedicated payroll-levy collection mechanism to finance the portable long service leave scheme for the coal mining industry. Amendments have updated enforcement tools (incorporation of the Regulatory Powers Act, civil penalty provisions, auditor reporting, and alignment with modern tribunals) but have not expanded the levy’s subject matter, the classes of employers or employees covered, or the fundamental funding objective."},"complexity_factors":["Intricate multi-scenario definition of 'eligible wages' in s 3B that differentiates between base-rate employees, salaried employees and casuals, with layered inclusions, exclusions and salary-sacrifice adjustments","Extensive cross-referencing to at least eight other statutes including the Administration Act, Fair Work Act 2009, Corporations Act 2001, Regulatory Powers (Standard Provisions) Act 2014, Taxation Administration Act 1953, Public Governance, Performance and Accountability Act 2013 and Banking Act 1959","Formulaic additional levy calculation in s 7 that references fluctuating 'maximum indicator interest rate' published by the Reserve Bank and contains mathematical adjustments when court judgment interest is involved","Parallel criminal (strict liability) and civil penalty regimes, including executive officer personal liability under ss 13B–13C and detailed mapping of physical elements in the s 3A table","Procedural overlays such as notifiable instruments for return forms (s 5(2A)), 30-day deemed refusal for remission requests (s 8(4)), and specific auditor reimbursement rules from the Fund (s 10B)"],"plain_english_summary":"**This Act sets up a system for collecting a special payroll levy from employers in the coal mining industry to fund long service leave for their workers.**\n\nIt works together with two companion laws (the Coal Mining Industry (Long Service Leave) Administration Act 1992 and the Coal Mining Industry (Long Service Leave) Payroll Levy Act 1992). Employers must calculate 'eligible wages' (a specially defined portion of pay that varies depending on whether staff are paid hourly, on salary, or are casuals, and which ignores most overtime, one-off bonuses, and salary-sacrificed amounts). They then send a monthly return to the Coal Mining Industry (Long Service Leave Funding) Corporation and pay the levy at the end of that month.\n\nIf payments are late, automatic extra charges apply (calculated using Reserve Bank interest rates). Each year, employers must also obtain an independent auditor’s report confirming they have paid the correct amounts and hand it to the Corporation. The Corporation can recover unpaid amounts as a debt, access records, and obtain information from third parties. Strict rules protect the secrecy of any personal or business information obtained. Breaches can lead to fines, civil penalties (including against company executives who fail to stop violations), or even jail in serious cases.\n\nThe law matters because it ensures a portable long service leave scheme for coal miners who often move between employers, while imposing clear monthly and annual compliance obligations on employers and auditors."},"flash_summary":{"complexity_score":7,"scope_assessment":{"changed":false,"description":"Based on the text provided, the Act is a self‑contained levy collection and enforcement framework for long service leave funding in the coal industry: it prescribes who is liable, what counts as the levy base, reporting obligations, enforcement tools and administrative discretion. There is no textual indication within the supplied instrument that the Act’s operative scope has been expanded or narrowed from its core purpose of collecting and enforcing the payroll levy for eligible coal‑industry employees."},"complexity_factors":["Extensive cross‑references to other statutes (Administration Act, Fair Work Act, Regulatory Powers Act, Criminal Code, Taxation Administration Act) increasing legal dependency and interpretive work (s 3, s 3A, s 13A).","Detailed, multi‑branch definition of the levy base (\"eligible wages\") with special rules for base pay, annual salary, casuals, incentive payments, overtime, allowances and salary sacrifice (s 3B).","Multiple enforcement paths: strict liability offences, civil penalty regime under the Regulatory Powers Act, debt recovery in courts, and criminal provisions (s 3A, s 5, s 9, s 13A).","Discretionary administrative powers (extensions, instalments, remission) that require case‑by‑case decision making by the Corporation (s 6, s 8).","Operational delegation possibilities (agreements with Commissioner of Taxation) that trigger significant information‑gathering and inspection powers (s 11–13).","Complex interest/penalty calculation for additional levy tied to market bank rates and a formula, which requires external data and daily computation (s 7).","Auditor reporting regime and reimbursement rules that create additional compliance and payment flows (s 10–10B).","Strict secrecy rules with high penalties which interact with evidence, prosecution and administrative review processes (s 14)."],"plain_english_summary":"# What this law does, who it affects, and how it works\n\nThis Act sets out how a payroll levy tied to long service leave for coal‑mining workers is collected, reported, enforced and administered. Mechanically, it:\n\n- Requires employers who employ \"eligible employees\" to calculate levy on \"eligible wages\" and pay that levy monthly (due date rule) (s 4, s 5, s 3B). \n- Requires employers to lodge monthly returns within 28 days of the end of each month and to provide audited annual reports about whether all levy amounts were paid (s 5, s 10). \n- Gives the Coal Mining Industry (Long Service Leave Funding) Corporation (the Corporation) functions to receive returns and payments, recover unpaid amounts, and delegate tasks to others (s 11). \n- Authorises the Corporation to enter agreements (for example with the Commissioner of Taxation) to collect returns/payments and gives authorised officers powers to access premises, books and require information/evidence (s 11–13). \n- Imposes penalties and extra charges for late payment (an \"additional levy\" calculated daily using a formula tied to prevailing banks' overdraft rates plus 2 percentage points) and provides a discretionary remission power for additional levy (s 7, s 8). \n- Establishes civil and criminal liability rules, strict liability offences for some reporting contraventions, and civil‑penalty enforcement through the Regulatory Powers Act; it also creates potential liability for executive officers where corporate breaches occur (s 3A, s 5, s 10, s 13A–13C). \n- Requires secrecy by officers handling information and imposes high penalties for unlawful disclosure (s 14). \n\nPurpose claims and how the Act achieves them\n\n- The Act is presented as a collection mechanism for a levy that funds long service leave in the coal industry. The text organises who collects and receives levy payments (the Corporation) and how collection is enforced (returns, audits, recovery, penalties) (s 11, s 5, s 9, s 13A). That is an organisational and compliance design: liabilities are captured from employers, compliance overseen by the Corporation, and enforcement uses debt recovery, civil penalties and criminal provisions (s 9, s 13A, s 3A). \n\nCosts, incentives and trade‑offs (mechanisms, not value judgements)\n\n- Who pays: Employers employing eligible employees are legally responsible for lodging returns and paying the levy and are liable for additional levy and penalties if they default (s 4, s 5, s 7). \n- Wage composition incentives: The Act defines \"eligible wages\" with detailed rules for base rates, annual salary, casual loading, overtime, allowances and excludes amounts under salary sacrifice (s 3B(1)–(4)). These definitions change which components of pay increase the levy base and therefore affect employers' and employees' incentives over compensation structure (s 3B). \n- Cash‑flow and credit costs: Late payment attracts an \"additional levy\" computed daily using a rate equal to 2 percentage points above the maximum indicator interest rate drawn from major banks' overdraft rates (s 7(1)–(2)). That creates a financial cost to late payment tied to prevailing market rates (s 7). \n- Compliance costs: Employers face recurring administrative duties — monthly returns within 28 days (s 5), annual audited reports within six months of the financial year end (s 10) — and potential audit notices and associated auditor fees (s 10A–10B). The Act allows reimbursement from the Fund of auditor fees in specific circumstances (s 10B(2)). \n- Discretion and mitigation: The Corporation can extend payment times, allow instalments, and remit additional levy in specified circumstances; those powers are exercised at the Corporation’s discretion subject to the statutory criteria and notice/ review requirements (s 6, s 8). This creates a path for relief but leaves significant decision‑making with the Corporation (s 6, s 8). \n- Enforcement design: Unpaid levy is a debt to the Commonwealth and can be sued for and recovered by the Corporation (s 9). Civil penalty provisions are enforced under the Regulatory Powers Act with the Corporation as authorised applicant; courts must take into account corporate compliance culture and due diligence when imposing pecuniary penalties (s 13A(1)–(5)). Executive officers can be held liable where they knew a breach would occur and failed to take reasonable steps (s 13B–13C). \n\nImplementation and operational risks\n\n- Cross‑agency execution: Many powers and operational steps rely on agreements with the Commissioner of Taxation (s 11) and on the Corporation issuing forms and guidance (s 5(2A)). That creates operational dependencies on other agencies and on the Corporation’s administrative instruments (s 11, s 5(2A)). \n- Evidence and secrecy constraints: Inspecting premises and compelling information/evidence are supported where the Commissioner is authorised; information obtained is subject to strict secrecy obligations and significant penalties for unlawful disclosure (s 12–14). \n\nWho decides and where discretion sits\n\n- The Corporation (Board) decides on forms, remission, extensions, instalment arrangements, and delegation of collection tasks (s 5(2A), s 6, s 8, s 11). \n- The Board may authorise others (including the Commissioner of Taxation) to perform collection and enforcement functions; authorised officers exercise information‑gathering and inspection powers under written authorisation (s 11–13). \n\nKey compliance touchpoints and penalties\n\n- Monthly returns due within 28 days (civil penalty 40 penalty units; strict liability offence 30 penalty units) (s 5). \n- Annual auditor report due within 6 months of year end (civil penalty 40 penalty units; strict liability offence 30 penalty units) (s 10). \n- False or misleading information to authorised officers is a criminal offence carrying imprisonment up to 6 months (s 13(9)). \n- Unauthorised disclosure of information by officers attracts severe penalties (up to 100 penalty units or 2 years imprisonment, or both) (s 14). \n\nNet effect on private actors\n\n- Employers bear direct levy costs and administrative burdens, and face financial penalties and possible reputational/compliance costs from audits and court recovery actions (s 4–5, s 7–9, s 10–11). The Act changes incentives over pay structuring because of how different pay components are treated in the levy base (s 3B). The Corporation’s discretionary relief mechanisms (extensions, instalments, remission) moderate cash‑flow risk but are subject to Corporation decision making (s 6–8)."}},"importantCases":[],"_links":{"self":"/api/acts/coal-mining-industry-long-service-leave-payroll-levy-collection-act-1992","history":"/api/acts/coal-mining-industry-long-service-leave-payroll-levy-collection-act-1992/history","analysis":"/api/acts/coal-mining-industry-long-service-leave-payroll-levy-collection-act-1992/analysis","conflicts":"/api/acts/coal-mining-industry-long-service-leave-payroll-levy-collection-act-1992/conflicts","importantCases":"/api/acts/coal-mining-industry-long-service-leave-payroll-levy-collection-act-1992/important-cases","documents":"/api/acts/coal-mining-industry-long-service-leave-payroll-levy-collection-act-1992/documents"}}