{"id":"C2004A04523","name":"Seafarers Rehabilitation and Compensation Levy Collection Act 1992","slug":"seafarers-rehabilitation-and-compensation-levy-collection-act-1992","collection":"act","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"232 of 1992","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":26914,"registerId":"commonwealth-C2004A04523-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Short title [see Note 1]","content":"##### 1 Short title \\[see Note 1\\]\n\n  This Act may be cited as the Seafarers Rehabilitation and Compensation Levy Collection Act 1992.","sortOrder":0},{"sectionNumber":"2","sectionType":"section","heading":"Commencement [see Note 1]","content":"##### 2 Commencement \\[see Note 1\\]\n\n  This Act commences on the day on which section 2 of the Compensation Act commences.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Interpretation","content":"##### 3 Interpretation\n\n  In this Act, unless the contrary intention appears:\n\n> authorised person means a person appointed as an authorised person under section 11.\n\n> Authority has the same meaning as in the Compensation Act.\n\n> Comcare means the body established under section 68 of the Safety, Rehabilitation and Compensation Act 1988.\n\n> Compensation Act means the Seafarers Rehabilitation and Compensation Act 1992.\n\n> employer means a person who employs or engages one or more seafarers on a prescribed ship.\n\n> levy means an amount of levy imposed by the Seafarers Rehabilitation and Compensation Levy Act 1992.\n\n> premises includes:\n\n    (a) a structure, building, vehicle or vessel; and\n    (b) a place (whether enclosed or built on or not); and\n    (c) a part of premises (including premises of a kind referred to in paragraph (a) or (b)).\n\n> prescribed ship has the same meaning as in the Compensation Act.\n\n> quarter means:\n\n    (a) the period beginning on the day on which this Act commences and ending on the last day of March, June, September or December, whichever occurs first after the commencement of this Act; and\n    (b) each later period of 3 months.\n\n> seafarer has the same meaning as in the Compensation Act.\n\n> seafarer berth has the same meaning as in the Compensation Act.","sortOrder":2},{"sectionNumber":"3A","sectionType":"section","heading":"Application of Criminal Code","content":"##### 3A Application of Criminal Code\n\n  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.","sortOrder":3},{"sectionNumber":"4","sectionType":"section","heading":"Number of seafarer berths on which levy is payable","content":"##### 4 Number of seafarer berths on which levy is payable\n\n  A reference in this Act to the number of seafarer berths on a prescribed ship is a reference to the number of seafarer berths on the ship on the first day of each quarter.","sortOrder":4},{"sectionNumber":"5","sectionType":"section","heading":"Due date for payment","content":"##### 5 Due date for payment\n\n  Levy on a seafarer berth is payable at the end of the period within which an employer is required by this Act to give a return under section 6.","sortOrder":5},{"sectionNumber":"6","sectionType":"section","heading":"Employers to give returns and information","content":"##### 6 Employers to give returns and information\n\n  An employer must, within 14 days after the beginning of each quarter, give to the person prescribed by the regulations a return in accordance with a form approved by the Chief Executive Officer of Comcare containing:\n    (a) a statement of the number of seafarer berths on each prescribed ship in respect of which the employer employed or engaged seafarers on the first day of the quarter; and\n    (b) such other information, relating to those berths as is specified in the form.","sortOrder":6},{"sectionNumber":"7","sectionType":"section","heading":"Offences relating to returns","content":"##### 7 Offences relating to returns\n\n  (1) A person must not refuse or fail to give a return that he or she is required to give under section 6.\n\nPenalty: 5 penalty units.\n\n  (1A) Subsection (1) does not apply if the person has a reasonable excuse.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (1A) (see subsection 13.3(3) of the Criminal Code).\n\n  (1B) For the purposes of an offence against subsection (1), strict liability applies to the physical element, that the person is required to give a return under section 6.\n\n> Note: For strict liability, see section 6.1 of the Criminal Code.\n\n  (2) A person must not give a return that does not contain all or any of the information required by section 6 to be included in the return.\n\nPenalty: 20 penalty units.\n\n  (2A) Subsection (2) does not apply if the person has a reasonable excuse.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2A) (see subsection 13.3(3) of the Criminal Code).\n\n  (2B) For the purposes of an offence against subsection (2), strict liability applies to the physical element, that the person is required under section 6 to include information in a return.\n\n> Note: For strict liability, see section 6.1 of the Criminal Code.\n\n  (3) A person is not excused from giving a return on the ground that the return might tend to incriminate the person, but any return given, and any information or thing (including any document) obtained as a direct or indirect consequence of the giving of the return, is not admissible in evidence against the person in criminal proceedings, other than proceedings for an offence against subsection (2) or section 137.1 or 137.2 of the Criminal Code in relation to giving the return.","sortOrder":7},{"sectionNumber":"8","sectionType":"section","heading":"Recovery of levy","content":"##### 8 Recovery of levy\n\n  Levy payable on a seafarer berth may be recovered by the Commonwealth as a debt due to the Commonwealth.","sortOrder":8},{"sectionNumber":"9","sectionType":"section","heading":"Detention of ship","content":"##### 9 Detention of ship\n\n  If any levy imposed on a seafarer berth on a prescribed ship remains unpaid after it becomes payable the ship may be detained by an authorised person until the levy is paid.","sortOrder":9},{"sectionNumber":"10","sectionType":"section","heading":"Levy taken to be levy in relation to a ship for certain purposes of the Admiralty Act","content":"##### 10 Levy taken to be levy in relation to a ship for certain purposes of the Admiralty Act\n\n  Levy is taken to be a levy in relation to a ship for the purposes of paragraph 4(3)(q) of the Admiralty Act 1988.\n\n> Note: paragraph 4(j)(q) of the Admiralty Act 1988 provides that certain claims in relation to a ship may be dealt with as claims in rem.","sortOrder":10},{"sectionNumber":"11","sectionType":"section","heading":"Appointment of authorised persons","content":"##### 11 Appointment of authorised persons\n\n  The Chief Executive Officer of Comcare may, in writing, appoint the Deputy Chief Executive Officer of Comcare, or a member of Comcare’s staff:\n    (a) who is an SES employee or acting SES employee; or\n    (b) whose classification level appears in Group 7 or 8 of Schedule 1 to the Classification Rules under the Public Service Act 1999; or\n    (c) who is acting in a position usually occupied by a person with a classification level of the kind mentioned in paragraph (b);\n  to be an authorised person for the purposes of a specified provision of this Act.","sortOrder":11},{"sectionNumber":"12","sectionType":"section","heading":"Access to premises and books","content":"##### 12 Access to premises and books\n\n  (1) An authorised person may, with the consent of the occupier of premises, or in accordance with a warrant issued under subsection 13(2), enter the premises for the purpose of exercising the powers of an authorised person under this section.\n  (2) The powers of an authorised person under this section are to:\n    (a) search for, examine, take extracts from and make copies of any document; and\n    (b) search for and examine a thing;\n  relating to a berth on a prescribed ship, on which levy is, or may be, payable.","sortOrder":12},{"sectionNumber":"13","sectionType":"section","heading":"Warrants to enter premises","content":"##### 13 Warrants to enter premises\n\n  (1) If an authorised person suspects on reasonable grounds that there is on particular premises a book, document or thing relating to a seafarer berth, the person may apply to a Magistrate for a warrant under this section.\n  (2) If the Magistrate is satisfied, by information on oath or affirmation, that:\n    (a) there are reasonable grounds for believing that there is on the premises a book, document or thing relating to a berth on a prescribed ship, on which levy is, or may be, payable; and\n    (b) the issue of a warrant is reasonably required for the purposes of this Act;\n  the Magistrate may issue a warrant authorising the applicant to enter the premises with such assistance, and using such force, as is necessary and reasonable for the purpose of exercising some or all of the powers of an authorised person under subsection 12(2).\n  (3) The Magistrate must not issue a warrant unless:\n    (a) the informant or some other person has given to the Magistrate, either orally or by affidavit, such further information (if any) as the Magistrate requires concerning the grounds on which the issue of the warrant is being sought; and\n    (b) the Magistrate is satisfied that there are reasonable grounds for issuing the warrant.\n  (4) There must be stated in the warrant:\n    (a) the purpose for which the warrant is issued; and\n    (b) the powers exercisable under subsection 12(2) by the authorised person to whom the warrant is issued; and\n    (c) a day (not more than 7 days after the day of issue of the warrant) on which the warrant ceases to have effect; and\n    (d) whether entry is authorised to be made at any time of the day or night, or during specified hours of the day or night; and\n    (e) a description of the book, document or thing that the applicant suspects are on the premises.","sortOrder":13},{"sectionNumber":"14","sectionType":"section","heading":"Identity cards","content":"##### 14 Identity cards\n\n  (1) The Chief Executive Officer of Comcare may cause an identity card to be issued to an authorised person.\n  (2) An identity card must:\n    (a) contain a recent photograph of the authorised person to whom it is issued; and\n    (b) be in a form approved by the Chief Executive Officer of Comcare.\n  (3) If an authorised person proposes to enter premises otherwise than in accordance with a warrant issued under subsection 13(2), the authorised person must produce his or her identity card to the occupier of the premises for the occupier’s inspection and, if the authorised person fails to do so, the authorised person is not entitled to enter the premises under subsection 12(1).\n  (4) If a person to whom an identity card has been issued ceases to be an authorised person, the person must immediately return the identity card to a person designated, in writing, by the Chief Executive Officer of Comcare.\n  (5) A person who contravenes subsection (4) is guilty of an offence punishable upon conviction by a fine not exceeding one penalty unit.\n  (6) Subsection (5) does not apply if the person has a reasonable excuse.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (6) (see subsection 13.3(3) of the Criminal Code).\n\n  (7) Subsection (5) is an offence of strict liability.\n\n> Note: For strict liability, see section 6.1 of the Criminal Code.","sortOrder":14},{"sectionNumber":"15","sectionType":"section","heading":"Delegation by the CEO of Comcare","content":"##### 15 Delegation by the CEO of Comcare\n\n  (1) The Chief Executive Officer of Comcare may, in writing, delegate all or any of his or her functions and powers under this Act (other than powers under section 11) to:\n    (a) the Deputy Chief Executive Officer of Comcare; or\n    (b) a member of Comcare’s staff.\n  (2) A delegate is, in the exercise of a delegated power, subject to the directions of the Chief Executive Officer of Comcare.","sortOrder":15},{"sectionNumber":"16","sectionType":"section","heading":"Regulations","content":"##### 16 Regulations\n\n  (1) The Governor‑General may make regulations prescribing matters:\n    (a) 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 payable to the Commonwealth under section 8.\n  (2) The matters that may be prescribed under subsection (1) include but are not limited to:\n    (a) providing for the manner of payment of levy to the Commonwealth under section 8; and\n    (b) providing for the repayment of overpayments; and\n    (c) requiring employers to keep records relating to seafarer berths on prescribed ships; and\n    (d) requiring employers to give information relating to seafarer berths on prescribed ships to such persons as are prescribed; and\n    (e) the form of warrant for the purposes of section l 3; and\n    (f) penalties, not exceeding 10 penalty units, for offences against the regulations.","sortOrder":16}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"The legislation remains tightly focused on its original purpose: administrative machinery for collecting the seafarers' compensation levy. The amendments visible (from the 2002 Workplace Relations Legislation Amendment Act) appear to be technical updates integrating Criminal Code concepts and administrative arrangements rather than scope expansion. The Act has not grown beyond levy collection into broader maritime regulation or general revenue collection."},"complexity_factors":["11 defined terms in the interpretation section, several cross-referencing the companion Compensation Act","Integration with Criminal Code (Chapter 2) requiring strict liability and evidential burden notes throughout","Nested conditional logic in offence provisions: primary offence → strict liability element → reasonable excuse defence → evidential burden allocation","Cross-references to 4 other Acts: Seafarers Rehabilitation and Compensation Act 1992, Seafarers Rehabilitation and Compensation Levy Act 1992, Safety Rehabilitation and Compensation Act 1988, Admiralty Act 1988, and Criminal Code","Delegated legislative power allowing regulations to prescribe forms, payment methods, record-keeping, and additional offences up to 10 penalty units","Warrant procedure in section 13 with 7 specific mandatory content requirements and temporal limitations (7-day expiry)","Transitional provisions from amending legislation appended to the end creating potential confusion about commencement and application"],"plain_english_summary":"This law sets up the machinery for collecting a levy (a type of tax) from employers of seafarers to fund the seafarers' workers' compensation and rehabilitation scheme.\n\n**Who it affects:**\n- **Employers** who hire seafarers to work on prescribed ships (specific vessels covered by the scheme)\n- **Comcare** (the government agency that administers the scheme)\n- **Seafarers** indirectly, as the levy funds their injury and illness benefits\n\n**What it does:**\n- Requires employers to **pay a quarterly levy** based on the number of \"seafarer berths\" (sleeping quarters/positions) on their ships\n- Makes employers **submit returns every 3 months** declaring how many berths they have\n- Creates **offences** for failing to submit returns or providing false information\n- Allows **debt recovery** by the Commonwealth if levy isn't paid\n- Permits **detention of ships** until unpaid levy is settled\n- Gives **inspection powers** to authorised Comcare officers, including entering premises with warrants to examine documents\n- Links to the **Admiralty Act** so unpaid levy claims can be pursued against ships directly\n\n**Why it matters:**\nThis is the \"collection arm\" of Australia's seafarers' compensation system. Without it, the money to pay injured seafarers wouldn't actually reach the government. It balances enforcement powers (ship detention, warrants, fines) with protections (reasonable excuse defences, privilege against self-incrimination)."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"summary":{"complexity_score":5,"scope_assessment":{"changed":false,"description":"The Act remains focused on its original purpose: the procedural and enforcement framework for collecting the seafarers rehabilitation and compensation levy from ship employers. The 2002 Workplace Relations amendments appear to have made minor structural adjustments (such as Criminal Code alignment and classification references) without expanding or contracting the fundamental scope of the levy collection regime."},"complexity_factors":["Relies heavily on defined terms from multiple related Acts (Seafarers Rehabilitation and Compensation Act 1992, Safety Rehabilitation and Compensation Act 1988, Admiralty Act 1988, Criminal Code), requiring cross-referencing to understand fully","Multiple interacting enforcement mechanisms: civil debt recovery, ship detention, admiralty law claims in rem, and criminal penalties","Strict liability offences with Criminal Code integration add legal nuance around fault elements and evidential burdens","Self-incrimination provisions create a conditional use immunity that requires careful legal interpretation","Warrant process involves Magistrate oversight with specific procedural requirements","Delegation and appointment provisions involve SES classification rules under the Public Service Act 1999","Relatively narrow and technical subject matter (maritime levy collection) limits practical complexity for most readers"],"plain_english_summary":"## Seafarers Rehabilitation and Compensation Levy Collection Act 1992\n\n### What is this law about?\nThis Act sets up the system for **collecting a levy (a type of mandatory charge)** from employers who hire seafarers on certain Australian ships. The money collected funds rehabilitation and compensation for injured seafarers under a related law (the Seafarers Rehabilitation and Compensation Act 1992).\n\n### Who does this affect?\n- **Ship employers** who hire or engage seafarers on 'prescribed ships' (ships covered by the related compensation law)\n- **Seafarers** (maritime workers) indirectly — their employers must pay the levy to fund their potential injury compensation\n- **Comcare** (the government body managing workers' compensation) — which administers the collection\n\n### What must employers do?\n- Every quarter (every 3 months), employers must file a **return (a formal report)** within 14 days of the quarter starting, stating how many 'seafarer berths' (allocated crew positions) are on each covered ship\n- Pay the levy based on the number of those berths\n- Allow authorised Comcare officials to inspect their premises and records if required\n\n### What happens if employers don't comply?\n- Failing to lodge a return: up to **5 penalty units** (~$1,650 AUD in fines)\n- Lodging an incomplete return: up to **20 penalty units** (~$6,600 AUD in fines)\n- Unpaid levy can be **recovered as a debt** by the Commonwealth\n- The ship itself can be **detained** (physically held) until the levy is paid\n- The levy is treated as a maritime claim, meaning legal action can be taken directly against the ship (called a 'claim in rem')\n\n### Enforcement powers\nComcare can appoint senior officers as 'authorised persons' who can:\n- Enter premises (with consent or a court warrant) to inspect documents related to seafarer berths\n- Detain ships where levy is unpaid\n- Must carry and show identity cards when entering without a warrant\n\n### Key protections for employers\n- You cannot refuse to file a return just because it might incriminate you — but the return itself **cannot be used against you in criminal proceedings** (except for dishonesty-related offences about the return itself)\n- You have a 'reasonable excuse' defence for some offences"},"issue_detection":{"absurdities":[{"type":"circular_definition","section":"2","severity":"medium","reasoning":"Commencement provisions that are entirely dependent on external Acts with no fallback date create a structural vulnerability. While common in companion legislation, there is no savings provision if the Compensation Act's commencement is delayed, repealed before commencement, or otherwise fails to trigger.","confidence":0.55,"description":"Circular commencement dependency: This Act commences when section 2 of the Compensation Act commences, but if the Compensation Act has a similar commencement provision referencing another Act, a circular dependency could arise. More practically, if the Compensation Act never commences, this Act can never commence, creating a permanent state of legislative limbo with no fallback mechanism."},{"type":"impossible_compliance","section":"3 (definition of 'quarter', paragraph (a))","severity":"medium","reasoning":"Section 6 requires returns within 14 days after the beginning of each quarter. The first quarter ends on the first occurrence of 31 March, 30 June, 30 September or 31 December after commencement. If the Act commences on one of those dates, the first quarter is one day or less. The 14-day return window then extends beyond the quarter end, creating ambiguity about whether the return obligation applies to a quarter that has already concluded before the return is even due.","confidence":0.72,"description":"The definition of the first 'quarter' is potentially a period of less than one day. If this Act commences on the last day of March, June, September or December, the first quarter begins and ends on the same day, creating a zero-duration or near-zero-duration quarter. This would make compliance with the 14-day return requirement in section 6 paradoxical — the return would be due 14 days after the beginning of the quarter, yet the quarter itself may have already ended."},{"type":"other","section":"5","severity":"low","reasoning":"Levy is paid in advance (within 14 days of quarter start) for the entire quarter, calculated on the first day's berth count. This is a structural design choice but creates the anomaly that an employer pays for berths that may not exist for the remainder of the quarter, with no apparent rebate mechanism in the Act (though s.16(2)(b) allows regulations for overpayment repayment).","confidence":0.65,"description":"Section 5 defines the due date for levy payment as 'at the end of the period within which an employer is required by this Act to give a return under section 6.' Section 6 requires returns within 14 days after the beginning of each quarter. This means levy is due at the end of 14 days after the quarter begins — i.e., before the quarter has concluded — yet the levy is calculated on the number of berths on the first day of the quarter (section 4). While technically calculable, payment is required mid-quarter for a full quarter's levy, which is logically awkward and potentially burdensome."},{"type":"self_contradicting","section":"7(3)","severity":"high","reasoning":"The provision ostensibly protects against self-incrimination by making compelled returns inadmissible, but carves out the s.7(2) offence (incomplete return) and Criminal Code ss.137.1/137.2 (false statements). The result is that the only criminal proceedings in which the return IS admissible are proceedings arising directly from the giving of that return. This effectively nullifies the protection for the most directly relevant offence, undermining the rationale for overriding the privilege in the first place.","confidence":0.82,"description":"The self-incrimination protection in s.7(3) is internally contradictory. It compels persons to give returns (overriding the privilege against self-incrimination) but then makes the return inadmissible in criminal proceedings — except in proceedings for an offence under s.7(2) (giving an incomplete or false return). This means the compelled return CAN be used against the person in proceedings for the very offence of giving a defective return. A person is thus compelled to produce a document that can be used to prosecute them for producing that document incorrectly."},{"type":"other","section":"9","severity":"medium","reasoning":"The Act creates a levy obligation on employers (s.6) and makes levy recoverable as a Commonwealth debt (s.8), but s.9 allows the remedy of ship detention to fall on the ship (and by extension its owner) regardless of who the employer is. In bareboat charter or labour hire arrangements, the ship's registered owner may be entirely distinct from the employer. This creates an in rem remedy that may penalise a party with no levy liability.","confidence":0.75,"description":"Section 9 allows detention of a ship until levy is paid, but the levy is imposed on a 'seafarer berth' on the ship, not on the ship itself or the shipowner. The employer (who owes the levy) may be a separate legal entity from the shipowner. Detaining the ship therefore potentially punishes the shipowner for the employer's debt, despite no express mechanism to recover the detention costs or establish liability against the shipowner."},{"type":"impossible_compliance","section":"14(3) and 14(4)","severity":"medium","reasoning":"The discretionary power to issue identity cards ('may' in s.14(1)) combined with the mandatory requirement to produce one before non-warrant entry (s.14(3)) means an authorised person without a card is permanently barred from non-warrant entry. This renders part of s.12(1) (consent-based entry) functionally inaccessible without an administrative action the CEO is not obliged to take.","confidence":0.78,"description":"Section 14(3) requires an authorised person to produce their identity card before entering premises without a warrant. Section 14(4) requires that upon ceasing to be an authorised person, the identity card must be 'immediately' returned. However, there is no provision requiring the CEO to actually issue an identity card (s.14(1) uses 'may'). If a card is never issued, s.14(3) creates an impossible compliance situation — the authorised person cannot produce a card they were never given, and therefore can never lawfully enter premises without a warrant."},{"type":"self_contradicting","section":"15(1)","severity":"low","reasoning":"The policy rationale for restricting authorised person appointments to senior staff (seniority/accountability) is undermined if broad Act powers can be delegated to any staff member. While s.11 is excluded from delegation, the operational powers of authorised persons under ss.12-13 are not explicitly excluded, creating ambiguity about whether delegated powers could replicate authorised person functions.","confidence":0.58,"description":"Section 15(1) allows the CEO to delegate powers under the Act to 'a member of Comcare's staff' with no qualification or classification requirement — yet section 11 restricts appointment as an authorised person to SES employees, acting SES employees, or Group 7/8 classified staff. A junior staff member could be delegated broad powers under the Act (including, arguably, powers related to authorised persons) but could not be appointed as an authorised person. The exclusion of s.11 from delegation is the only carve-out, creating a potential workaround inconsistency."},{"type":"self_contradicting","section":"4 (Application of amendments — note: duplicate section number with s.4 of main Act)","severity":"high","reasoning":"Duplicate section numbers in the same Act are a drafting error of the first order. Section 4 (berth calculation) is cross-referenced by section 9 implicitly and is central to the levy calculation mechanism. Section 4 (application of amendments) is a transitional provision. Any reference to 's.4' in litigation or administration could invoke either provision, creating genuine legal uncertainty.","confidence":0.88,"description":"The Act contains two provisions both numbered '4': one defining 'Number of seafarer berths on which levy is payable' in the main body of the Act, and one titled 'Application of amendments' appearing at the end (part of schedule/transitional provisions from the Workplace Relations Legislation Amendment Act 2002). This duplicate section numbering creates a fundamental interpretive ambiguity — a reference to 'section 4' in the Act is irresolvably ambiguous."},{"type":"other","section":"10 (Note)","severity":"low","reasoning":"Notes in Australian Commonwealth legislation are not legally operative (see Acts Interpretation Act 1901), but a Note that misidentifies the paragraph it is explaining ('4(j)(q)' vs '4(3)(q)') is misleading and suggests either a typographical error or a reference to a superseded version of the Admiralty Act. This undermines the utility of the Note and could mislead practitioners.","confidence":0.95,"description":"The Note to section 10 contains an obvious typographical error, referencing 'paragraph 4(j)(q)' of the Admiralty Act 1988, while the section text correctly refers to 'paragraph 4(3)(q)'. The Note — though not legally operative — directly contradicts the operative provision it is meant to explain."}],"contradictions":[{"severity":"medium","section_a":"7(1) and 7(1A)","section_b":"7(3)","confidence":0.73,"description":"Section 7(1) creates an obligation to give a return, with s.7(1A) providing a 'reasonable excuse' defence. Section 7(3) then removes the right to refuse on self-incrimination grounds, overriding what would ordinarily be a paradigmatic 'reasonable excuse'. The interaction between these provisions is contradictory: s.7(1A) preserves a reasonable excuse defence but s.7(3) explicitly removes the most constitutionally significant version of that excuse (self-incrimination), without clarifying whether self-incrimination can still qualify as a 'reasonable excuse' for other purposes."},{"severity":"low","section_a":"6","section_b":"5","confidence":0.6,"description":"Section 6 requires returns within 14 days after the beginning of each quarter, describing the return as containing information about the first day of the quarter. Section 5 makes levy due at the end of this same 14-day period. The Act therefore requires payment of a full quarter's levy before the quarter is complete, based on a snapshot of the first day only. There is no provision for adjustment if circumstances change, and no express link between the levy quantum (set by a separate Act) and the period for which payment is made versus the period assessed."},{"severity":"medium","section_a":"11","section_b":"15(1)","confidence":0.62,"description":"Section 11 limits appointment of authorised persons to senior staff (SES, Group 7/8, or acting equivalents), reflecting a clear policy of restricting coercive investigative powers to appropriately senior officers. Section 15(1) allows delegation of all CEO powers under the Act (except s.11 appointment powers) to any member of Comcare's staff without classification restriction. This creates a contradiction in policy: the investigative powers that flow from being an authorised person are indirectly accessible to junior staff via delegation, undermining the seniority safeguard in s.11."},{"severity":"medium","section_a":"14(1)","section_b":"14(3)","confidence":0.8,"description":"Section 14(1) provides that the CEO 'may' issue identity cards to authorised persons (discretionary). Section 14(3) mandates that an authorised person 'must' produce their identity card before non-warrant entry, and failure to do so means they 'are not entitled to enter'. The discretionary issuance combined with mandatory production creates an irreconcilable position where an authorised person who has not been issued a card (lawfully, per s.14(1)) is permanently incapable of exercising consent-based entry powers under s.12(1)."},{"severity":"medium","section_a":"9","section_b":"8","confidence":0.7,"description":"Section 8 makes levy recoverable as a debt due to the Commonwealth (a personal/in personam remedy against the employer). Section 9 allows detention of the ship (an in rem remedy against the vessel) for unpaid levy. These remedies are directed at different parties — the employer and the ship respectively — without any provision establishing how the ship's detention interacts with the employer's debt liability, or what happens if the shipowner (not the employer) pays the levy to release the ship. No subrogation or contribution mechanism is provided."}]}},"importantCases":[],"_links":{"self":"/api/acts/seafarers-rehabilitation-and-compensation-levy-collection-act-1992","history":"/api/acts/seafarers-rehabilitation-and-compensation-levy-collection-act-1992/history","analysis":"/api/acts/seafarers-rehabilitation-and-compensation-levy-collection-act-1992/analysis","conflicts":"/api/acts/seafarers-rehabilitation-and-compensation-levy-collection-act-1992/conflicts","importantCases":"/api/acts/seafarers-rehabilitation-and-compensation-levy-collection-act-1992/important-cases","documents":"/api/acts/seafarers-rehabilitation-and-compensation-levy-collection-act-1992/documents"}}