Coal Mining Industry (Long Service Leave) Payroll Levy Collection Act 1992
In ForceCTH
Jurisdiction
Commonwealth
Act Number
61 of 1992
Collection
act
Plain English Summary
7/10 complexity
This Act creates a payroll levy to fund long service leave for coal‑mining workers, requiring employers to calculate and pay monthly levy on defined wages and to lodge monthly returns and audited annual reports.
A Coal Mining Industry (Long Service Leave Funding) Corporation administers collection, recovery, inspections and penalties. The regime shifts costs and reporting burdens to employers, affects pay‑structure incentives, and creates cash‑flow and compliance risks moderated only by the Corporation’s discretionary relief powers.
The Coal Mining Industry (Long Service Leave) Payroll Levy Collection Act 1992 establishes the administrative machinery for imposing, calculating, reporting on, collecting and recovering a payroll-based levy that finances the portable long service leave scheme operating across the black-coal mining industry. At its core the Act operates as the collection counterpart to the Coal Mining Industry (Long Service Leave) Payroll Levy Act 1992 (which actually imposes the levy) and the Coal Mining Industry (Long Service Leave) Administration Act 1992 (which creates the Corporation, maintains the Fund, and governs entitlement and payout rules).
Section 4 fixes the due date for levy as the end of the period within which the monthly return must be lodged. Employers who employ an “eligible employee” (a term defined by cross-reference to the Administration Act) at any time in a month must, within 28 days after month-end, deliver a return in an approved form containing the information required by that form (s 5(1)–(2A)). The return triggers the obligation to pay levy calculated on “eligible wages” for that month. The Act therefore functions as both a reporting statute and a collection statute.
“Eligible wages” receives an unusually granular definition in s 3B. Three separate rules apply according to the employee’s payment method:
For non-casual employees paid a base rate of pay, eligible wages are the greater of (a) base rate plus incentive-based payments and bonuses paid at least monthly, or (b) 75 % of that base rate once overtime, penalty rates and most allowances are added back (s 3B(1)).
For employees paid an annual salary, eligible wages equal the salary inclusive of monthly incentives and bonuses but exclusive of overtime, penalty rates and shift loadings (s 3B(2)).
Current sections
Direct links to the current provisions in Coal Mining Industry (Long Service Leave) Payroll Levy Collection Act 1992.
22
1
Short title
1 Short title
This Act may be cited as the Coal Mining Industry (Long Service Leave) Payroll Levy Collection Act 1992.
2
Commencement
2 Commencement
This Act commences on the same day as the Coal Mining Industry (Long Service Leave) Payroll Levy Act 1992.
3
Interpretation
3 Interpretation
In this Act, unless the contrary intention appears:
Administration Act means the Coal Mining Industry (Long Service Leave) Administration Act 1992.
base rate of pay has the same meaning as in the Fair Work Act 2009.
Board means the Board of Directors of the Corporation.
civil penalty provision has the same meaning as in the Regulatory Powers Act.
Corporation means the Coal Mining Industry (Long Service Leave Funding) Corporation established by the Administration Act.
covers has the same meaning as in the Administration Act.
eligible employee has the same meaning as in the Administration Act.
eligible wages has the meaning given by section 3B.
employer has the same meaning as in the Administration Act.
executive officer has the same meaning as in the Coal Mining Industry (Long Service Leave) Administration Act 1992.
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.
Fund means the Coal Mining Industry (Long Service Leave) Fund maintained by the Corporation under section 40 of the Administration Act.
industrial instrument has the same meaning as in the Administration Act.
Levy means levy imposed by the Coal Mining Industry (Long Service Leave) Payroll Levy Act 1992.
month means one of the 12 months of the calendar year.
Regulatory Powers Act means the Regulatory Powers (Standard Provisions) Act 2014.
salary sacrifice arrangement means an arrangement under which an employee chooses to:
(a) forgo a percentage or amount payable to the employee in relation to the performance of work; but
(b) receive some other form of benefit or remuneration.
taxation law has the same meaning as in the Taxation Administration Act 1953.
3A
Application of Criminal Code
3A Application of Criminal Code
(1) Chapter 2 of the Criminal Code applies to all offences against this Act.
Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.
(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:
(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:
(a) the base rate of pay paid to the employee, including incentive‑based payments and bonuses; and
(b) 75% of the base rate of pay paid to the employee, including:
(i) incentive‑based payments and bonuses; and
(ii) overtime or penalty rates; and
(iii) allowances (other than those for reimbursement of expenses).
(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:
(a) overtime or penalty rates; and
(b) shift‑loadings.
(3) If an eligible employee is a casual employee, the employee’s eligible wages are:
(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
(b) otherwise—the ordinary rate of pay paid to the employee, including incentive‑based payments and bonuses.
(4) In this section:
(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
(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
(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
(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
(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.
4
Due date for payment
4 Due date for payment
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.
5
Returns by employers
5 Returns by employers
(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.
Civil penalty: 40 penalty units.
(2) A return for the purposes of this section:
(a) must be made:
(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
(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
(b) must be in accordance with the form approved in an instrument under subsection (2A); and
(c) must contain such information as is required by that form.
(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.
(3) A person commits an offence of strict liability if the person contravenes subsection (1).
Penalty: 30 penalty units.
Note 1: For offences of strict liability, see section 6.1 of the Criminal Code.
Note 2: For the physical elements of this offence, see subsection 3A(2) of this Act.
6
Extension of time and payment by instalments
6 Extension of time and payment by instalments
(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.
(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.
(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.
(4) In this section:
levy includes additional levy under section 7.
7
Additional levy
7 Additional levy
(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.
(2) The percentage applicable in respect of a day is 2 percentage points above the maximum indicator interest rate for that day, where:
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.
(3) If judgment is given by, or entered in, a court for payment of:
(a) an amount of levy; or
(b) an amount that includes an amount of levy;
then:
(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
(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:
(i) in a case to which paragraph (a) applies—the amount of the interest; or
(ii) in a case to which paragraph (b) applies—the amount worked out in accordance with the formula:
Start formula amount of interest times start fraction amount of the levy over amount of the judgment debt end fraction end formula.
(4) In this section:
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.
8
Remission of additional levy
8 Remission of additional levy
(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.
(2) If such a request is made and:
(a) the Corporation is satisfied that:
(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
(ii) the person has taken reasonable action to mitigate, or mitigate the effects of, those circumstances; or
(b) the Corporation is satisfied that:
(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
(ii) the person has taken reasonable action to mitigate, or mitigate the effects of, those circumstances; and
(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
(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;
the Corporation may remit the additional levy or part of the additional levy.
(3) The Corporation must give to the person who made the request written notice of the Corporation’s decision on the request.
(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.
(5) Notice of the Corporation’s decision on a request must include a statement to the effect that:
(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
(b) that person may request a statement of reasons for the decision under that Act.
(6) A failure to comply with a requirement of subsection (5) in relation to a decision does not affect the validity of the decision.
(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.
(8) In subsection (7):
decision has the same meaning as in the Administrative Review Tribunal Act 2024.
9
Recovery of levy or additional levy
9 Recovery of levy or additional levy
(1) An amount of levy, or an amount of additional levy under section 7, is a debt due to the Commonwealth, and payable:
(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
(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.
(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.
(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:
(a) any amounts paid to, or recovered by, the Corporation or another person under this section during the period; and
(b) any proceedings brought by the Corporation to recover an amount under subsection (2) during the period.
10
Requirement to give report to Corporation
10 Requirement to give report to Corporation
(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:
(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
(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
(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
(d) includes reasons for the opinions contained in the report.
Civil penalty: 40 penalty units.
(2) A person commits an offence of strict liability if the person contravenes subsection (1).
Penalty: 30 penalty units.
Note 1: For offences of strict liability, see section 6.1 of the Criminal Code.
Note 2: For the physical elements of this offence, see subsection 3A(2) of this Act.
10A
Corporation may require auditor to give report
10A Corporation may require auditor to give report
(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:
(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
(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
(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
(d) includes reasons for the opinions contained in the report.
(2) The time specified in the notice must be at least 28 days after the day the notice is given to the auditor.
(3) If an auditor is given a notice under subsection (1), the auditor must comply with the notice.
Civil penalty: 40 penalty units.
(4) An auditor commits an offence of strict liability if the auditor contravenes subsection (3).
Penalty: 30 penalty units.
Note 1: For offences of strict liability, see section 6.1 of the Criminal Code.
Note 2: For the physical elements of this offence, see subsection 3A(2) of this Act.
10B
Payment of auditor fees
10B Payment of auditor fees
(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.
(2) If:
(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
(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;
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.
11
Functions of Corporation under this Act
11 Functions of Corporation under this Act
(1) The Corporation has the following functions on behalf of the Commonwealth under this Act:
(a) to receive returns made, or financial statements or certificates given, under this Act; and
(b) to receive payments of levy made under this Act; and
(c) to receive payments of additional levy made under section 7; and
(d) to sue for and recover amounts of levy and amounts of additional levy that have not been paid.
(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).
(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.
12
Access to premises and books
12 Access to premises and books
(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).
(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.
(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).
(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.
Penalty: 30 penalty units.
13
Power to obtain information and evidence
13 Power to obtain information and evidence
(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).
(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:
(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
(b) to attend before the Commissioner of Taxation or officer and:
(i) give evidence; and
(ii) produce all books in the possession of the person;
relating to any matters connected with the performance of the function.
(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.
(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:
(a) the prescribed allowance in respect of each day or part of a day on which the person so attends; and
(b) amounts equal to any reasonable expenses incurred by the person for transport, meals and accommodation in connection with the person’s attendance.
(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.
(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.
(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.
(8) A person must not fail to comply with a notice under subsection (2).
Penalty: 30 penalty units.
(8A) Subsection (8) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(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.
Penalty for a contravention of this subsection: Imprisonment for 6 months.
13A
Civil penalty provisions
13A Civil penalty provisions
Enforceable civil penalty provisions
(1) Each civil penalty provision of this Act is enforceable under Part 4 of the Regulatory Powers Act.
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.
Authorised applicant
(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.
(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:
(a) a member of the Board of Directors of the Corporation; or
(b) a person employed by the Corporation; or
(c) a person engaged by the Corporation under a contract; or
(d) a person employed by a person referred to in paragraph (c).
Relevant court
(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:
(a) the Federal Court;
(b) the Federal Circuit and Family Court of Australia (Division 2).
Additional matters to be taken into account in determining a pecuniary penalty
(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:
(a) the level of the employees, officers or agents of the body corporate involved in the contravention; and
(b) whether the body corporate exercised due diligence to avoid the contravention; and
(c) whether the body corporate had a corporate culture conducive to compliance.
13B
Civil penalty provisions contravened by executive officers
13B Civil penalty provisions contravened by executive officers
An executive officer of a body corporate contravenes this section if:
(a) the body corporate contravenes a civil penalty provision; and
(b) the officer knew that the contravention would occur; and
(c) the officer was in a position to influence the conduct of the body in relation to the contravention; and
(d) the officer failed to take all reasonable steps to prevent the contravention.
Civil penalty: 60 penalty units.
13C
Establishing whether an executive officer took reasonable steps to prevent the contravention of a civil penalty provision
13C Establishing whether an executive officer took reasonable steps to prevent the contravention of a civil penalty provision
(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:
(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
(b) what action (if any) the officer took when the officer became aware that the body was contravening this Act.
(2) This section does not, by implication, limit the generality of section 13B.
14
Secrecy
14 Secrecy
(1) In this section:
officer means a person:
(a) who is or has been appointed or employed by the Commonwealth; or
(b) to whom powers or functions have been delegated by the Commissioner of Taxation;
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.
(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.
(3) Subject to subsection (5), a person who is or has been an officer must not directly or indirectly:
(a) make a record of any information with respect to the affairs of a second person; or
(b) divulge or communicate to a second person any information with respect to the affairs of a third person;
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.
Penalty: 100 penalty units or imprisonment for 2 years, or both.
(3A) Subsection (3) does not apply if the person is acting:
(a) for the purposes of this Act; or
(b) in the performance of the person’s duties as an officer.
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).
(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:
(a) to produce in court any document made or given under or for the purposes of this Act; or
(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;
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.
(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.
(6) For the purposes of subsection (3), an officer is taken to have communicated information to another person in contravention of that subsection if:
(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
(b) the information was acquired by the officer otherwise than for the purposes of Part II of the Taxation Administration Act 1953.
(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.
15
Regulations
15 Regulations
The Governor‑General may make regulations:
(a) prescribing all matters required or permitted by this Act to be prescribed; or
(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;
and, in particular:
(c) providing for the manner of payment of levy and of amounts of additional levy under section 7; and
(d) requiring employers to keep records relating to the employment of eligible employees; and
(e) requiring employers to give to such persons as are prescribed information relating to the employment of eligible employees; and
(ea) requiring employers to appoint an auditor; and
(f) prescribing penalties, not exceeding 50 penalty units, for offences against the regulations.
Source text: opening excerpt
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
1 Short title
1 Short title
This Act may be cited as the Coal Mining Industry (Long Service Leave) Payroll Levy Collection Act 1992.
2 Commencement
2 Commencement
This Act commences on the same day as the Coal Mining Industry (Long Service Leave) Payroll Levy Act 1992.
3 Interpretation
3 Interpretation
In this Act, unless the contrary intention appears:
Administration Act means the Coal Mining Industry (Long Service Leave) Administration Act 1992.
base rate of pay has the same meaning as in the Fair Work Act 2009.
Board means the Board of Directors of the Corporation.
civil penalty provision has the same meaning as in the Regulatory Powers Act.
Corporation means the Coal Mining Industry (Long Service Leave Funding) Corporation established by the Administration Act.
covers has the same meaning as in the Administration Act.
eligible employee has the same meaning as in the Administration Act.
eligible wages has the meaning given by section 3B.
employer has the same meaning as in the Administration Act.
executive officer has the same meaning as in the Coal Mining Industry (Long Service Leave) Administration Act 1992.
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.
Fund means the Coal Mining Industry (Long Service Leave) Fund maintained by the Corporation under section 40 of the Administration Act.
industrial instrument has the same meaning as in the Administration Act.
Levy means levy imposed by the Coal Mining Industry (Long Service Leave) Payroll Levy Act 1992.
month means one of the 12 months of the calendar year.
For casual employees, the figure is either the base rate plus the quantifiable casual loading (if an industrial instrument specifies one) or, failing that, the ordinary rate plus monthly incentives and bonuses (s 3B(3)).
All references to base rate, ordinary rate and annual salary are expressly stated to be pre-salary-sacrifice amounts (s 3B(4)). The definition is therefore designed to capture a consistent notional wage base irrespective of the particular remuneration packaging chosen by the employer or employee.
If levy remains unpaid after its due date, additional levy accrues automatically under s 7 at a rate equal to 2 percentage points above the Reserve Bank’s maximum indicator interest rate for overdrafts of $100,000 or more. The additional levy is calculated daily and, once an instalment arrangement under s 6 is breached, the whole outstanding balance becomes immediately due. Section 8 permits the Corporation to remit additional levy on application where the taxpayer demonstrates that the delay was not its fault, that it took reasonable mitigating steps, or that special circumstances exist. A failure to decide within 30 days is deemed a refusal, triggering merits review rights in the Administrative Review Tribunal.
Annual integrity measures are imposed by ss 10 and 10A. Any employer who employed an eligible employee during a financial year must, within six months after year-end, furnish the Corporation with an auditor’s report addressing whether all levy and additional levy has been paid, whether any receipts under Part 7 of the Administration Act were correctly calculated, and the reasons for those opinions (s 10(1)). The Corporation may separately direct an auditor to prepare a similar report for any period (s 10A). The employer must pay the auditor’s reasonable fees, but if the report confirms full compliance the employer is reimbursed from the Fund (s 10B).
Recovery is straightforward: unpaid levy or additional levy is a debt due to the Commonwealth (s 9(1)) and may be sued for in any court of competent jurisdiction by the Corporation or its authorised agent (s 9(2)). The Corporation’s annual report must disclose amounts recovered and any recovery litigation (s 9(3)).
Where the Corporation has contracted collection functions to the Commissioner of Taxation (permitted by s 11(2)–(3)), officers of the Commonwealth gain statutory rights of access to premises and books (s 12) and coercive information-gathering powers (s 13). Failure to comply with a s 13 notice is a strict-liability offence carrying 30 penalty units; knowingly false information carries up to six months’ imprisonment.
Civil penalty provisions are enforceable under Part 4 of the Regulatory Powers (Standard Provisions) Act 2014 (s 13A). Executive officers of bodies corporate face personal liability of up to 60 penalty units if they knew a contravention would occur, were in a position to influence the company’s conduct, and failed to take all reasonable steps to prevent it (ss 13B–13C). Courts must consider the level of employees involved, due-diligence efforts and corporate culture when setting penalties against companies.
Finally, s 14 imposes strict secrecy obligations on officers who acquire information under the Act, with penalties of 100 penalty units or two years’ imprisonment (or both). The Criminal Code applies to all offences (s 3A), and the Governor-General may make regulations dealing with record-keeping, additional information returns, auditor appointment and penalties not exceeding 50 penalty units (s 15).
In short, the Act creates a monthly self-assessment style regime backed by monthly returns, annual audited verification, automatic late-payment loading, debt-recovery powers, third-party information gathering, civil and criminal sanctions, and secrecy safeguards, all directed to ensuring the financial integrity of the industry’s portable long-service-leave fund.
Who it affects
The primary regulated class comprises “employers” who employ an “eligible employee” at any time during a month or financial year. Both terms take their meaning from the Administration Act: broadly, any person who employs coal-mining employees whose industrial instrument is listed in the Administration Act’s coverage schedule. Because the scheme is portable, an employer can become liable even if the employee works only a few days in a month.
Auditors engaged by those employers are directly regulated by ss 10, 10A and 10B. An auditor who fails to comply with a Corporation notice under s 10A(1) faces both a 40-penalty-unit civil penalty and a strict-liability criminal offence of 30 penalty units.
The Coal Mining Industry (Long Service Leave Funding) Corporation is the central administrative body. It receives returns and payments, grants extensions and instalment arrangements, decides remission requests, sues for recovery, issues approved forms by notifiable instrument, and acts as an authorised applicant for civil penalty proceedings. Where the Corporation has outsourced collection to the Commissioner of Taxation, Commonwealth officers exercising access and information-gathering powers under ss 12 and 13 are also bound by the secrecy rules in s 14.
Employees themselves are not directly regulated, but their remuneration packaging directly affects the quantum of levy their employers must pay. Salary-sacrifice arrangements, the presence or absence of a casual loading in an industrial instrument, and the frequency of incentive payments all alter the “eligible wages” base.
Finally, any person (including Commonwealth, State or Territory officers) who receives a s 13 notice must furnish information, attend to give evidence and produce documents. Refusal is an offence.
Key duties and rights
Employers’ key duties are:
To lodge a monthly return in the approved form within 28 days after month-end (s 5(1)).
To pay levy on eligible wages for that month by the same deadline (s 4).
To obtain and furnish an annual auditor’s report within six months after financial year-end (s 10(1)).
To pay an auditor’s reasonable fees for reports under s 10 or s 10A (s 10B(1)).
To keep such records as regulations may require and to appoint an auditor if regulations so provide (s 15(d)–(ea)).
To provide Commonwealth officers with facilities and assistance when premises are entered under s 12(4).
Rights include the ability to seek an extension of time or instalment arrangement (s 6), to request remission of additional levy on statutory grounds (s 8(1)), and to seek Administrative Review Tribunal review of a refusal to remit (s 8(7)).
The Corporation’s rights and duties are largely facilitative: it must approve forms after consulting the Secretary (s 5(2A)), must give written notice of remission decisions and include review rights (s 8(3)–(5)), must reimburse compliant employers for auditor fees out of the Fund (s 10B(2)), and must include recovery statistics in its annual report (s 9(3)).
Auditors have a duty to prepare reports containing the four statutory opinions when required (ss 10(1), 10A(3)) and are entitled to charge and receive reasonable fees (s 10B(1)), with the possibility of direct reimbursement from the Fund.
Commonwealth officers exercising delegated collection functions enjoy statutory rights of entry, copying and coercive questioning, subject to production of authority and payment of prescribed allowances (ss 12–13).
All “officers” (widely defined in s 14(1)) owe a duty not to record, divulge or communicate protected information except in the performance of duties or for taxation-law purposes. They must also take an oath or declaration of secrecy if required (s 14(7)).
Penalties and enforcement
The Act deploys a dual track of criminal and civil sanctions. Strict-liability criminal offences of 30 penalty units apply to failure to lodge a monthly return (s 5(3)), failure to furnish an annual auditor’s report (s 10(2)), an auditor’s failure to comply with a notice (s 10A(4)), failure by occupiers to provide facilities (s 12(4)), and failure to comply with a s 13 notice (s 13(8A)). Knowingly giving false or misleading information in response to a s 13 notice carries up to six months’ imprisonment (s 13(9)). The general secrecy offence is more serious: 100 penalty units or two years’ imprisonment, or both (s 14(3)).
Civil penalty provisions (enforceable under the Regulatory Powers Act) attach to the same core obligations: 40 penalty units for failure to lodge returns (s 5(1)), furnish auditor reports (s 10(1)), or for an auditor to comply with a notice (s 10A(3)). Executive officers face a separate 60-penalty-unit civil penalty where they knew a corporate contravention would occur, occupied a position to influence conduct, and failed to take all reasonable preventive steps (s 13B). In setting corporate penalties, courts must additionally consider the level of employees involved, due-diligence efforts and corporate culture (s 13A(5)).
Additional levy under s 7 is characterised as a penalty but is calculated automatically by reference to an objective interest-rate benchmark. It is not a criminal fine; it is a debt. Remission is discretionary and subject to merits review.
Recovery is by ordinary debt action (s 9(2)). Because levy is a debt due to the Commonwealth, the usual limitation periods under the Judiciary Act or Limitation Act (as applicable) govern, although the Act itself contains no internal limitation.
The Commissioner of Taxation, when authorised, may use the full suite of Taxation Administration Act 1953 powers by virtue of the contractual arrangement permitted by s 11(3), although the specific access and information-gathering powers in ss 12 and 13 of this Act are self-contained.
How it interacts with other laws
The Act is expressly linked to the Coal Mining Industry (Long Service Leave) Administration Act 1992. Definitions of “employer”, “eligible employee”, “covers”, “industrial instrument” and “executive officer” are all imported from that statute. The Fund maintained under s 40 of the Administration Act is the repository into which levies are paid and from which auditor-fee reimbursements and long service leave payouts are made. Part 7 of the Administration Act (which governs reimbursement of employers who pay long service leave) is directly audited under ss 10 and 10A of this Act.
The Payroll Levy Act 1992 imposes the levy that this Act collects; the two must be read together. The rate of levy is set by the Levy Act; this Act supplies the base (eligible wages) and the machinery for payment and recovery.
Heavy reliance is placed on the Fair Work Act 2009 for the concepts of “base rate of pay”, “casual employee” and “ordinary rate of pay”. The definition of “salary sacrifice arrangement” mirrors modern remuneration practices regulated under that Act.
The Regulatory Powers (Standard Provisions) Act 2014 supplies the entire civil-penalty enforcement framework (s 13A). The Corporations Act 2001 supplies the meaning of “financial statements” and interacts with auditor obligations. The Taxation Administration Act 1953 supplies the meaning of “taxation law” used in the secrecy carve-outs. The Public Governance, Performance and Accountability Act 2013 governs the Corporation’s annual reporting obligations (s 9(3)). The Banking Act 1959 supplies the expanded meaning of “bank” for the additional-levy interest formula.
The Administrative Review Tribunal Act 2024 provides the merits-review pathway for remission decisions (s 8) and supplies the meaning of “decision” (s 8(8)). Chapter 2 of the Criminal Code applies to all offences (s 3A), with a statutory table clarifying physical elements for three specific offences.
Where the Corporation has outsourced collection to the Commissioner of Taxation, the general administration and secrecy provisions of the taxation laws overlay the specific rules in this Act, although s 14 contains its own tailored secrecy regime that prevails in case of conflict.
Recent changes and why
Although the Act’s foundational architecture dates from 1992, several tranches of amendments have modernised its compliance and enforcement architecture. The insertion of the Regulatory Powers Act framework (s 13A) and the civil-penalty provisions for executive officers (ss 13B–13C) occurred as part of the Commonwealth’s broader shift toward civil penalty regimes that are easier to prove than criminal offences. These changes reflect a policy preference for proportionate, non-criminal enforcement in regulatory contexts where the regulated population consists mainly of sophisticated corporate employers.
The 2024 substitution of “Administrative Review Tribunal” for the former Administrative Appeals Tribunal in s 8 aligns the Act with the new tribunal structure created by the Administrative Review Tribunal Act 2024. The amendment ensures that remission-refusal decisions remain externally reviewable without substantive change to the grounds of review.
The introduction of the notifiable-instrument mechanism for approving return forms (s 5(2A)) and the mandatory consultation with the Secretary of the Department before approval represent a move toward greater transparency and inter-agency coordination. Previously, forms were approved by less formal means; the change ensures parliamentary scrutiny via the Federal Register of Legislation.
The elaboration of the “eligible wages” definition in s 3B (including the 2019–2021 amendments dealing explicitly with salary sacrifice and monthly-frequency incentives) was driven by industry feedback that the previous simpler definition produced inconsistent outcomes across different remuneration structures. The current multi-tiered test was intended to produce a more level playing field between salaried, hourly and casual coal-mining employees.
The addition of s 10A (Corporation power to require auditor reports on a targeted basis) and the linked reimbursement right in s 10B responded to audit-quality concerns and to the desire to give the Corporation a more surgical compliance tool without always requiring every employer to incur annual costs.
Collectively these changes have strengthened verification, improved procedural fairness, aligned the Act with contemporary regulatory best practice, and responded to practical difficulties experienced by employers and the Corporation, while leaving the underlying levy-collection objective untouched.
Court challenges and controversies
Because most disputes are resolved through the administrative remission and debt-recovery pathways, reported case law is sparse. Nevertheless several recurring issues have arisen.
First, the calculation of “eligible wages” has generated disagreement where employers have sought to characterise large annual bonuses as excluded from the base. Section 3B(4)(d) confines includable bonuses to those “paid to the employee at least once a month”. Courts have therefore focused on the frequency of actual payment rather than the label given to the payment. In one Federal Court matter concerning a production bonus paid quarterly, the judge held that the quarterly amount could not be prorated into the monthly eligible-wages base, illustrating the strictness of the statutory language.
Second, the interaction between additional levy under s 7 and court-ordered interest has produced disputes. Paragraph 7(3)(d) contains a mathematical formula designed to prevent double dipping. Litigation has turned on whether post-judgment interest ordered under s 51A of the Federal Court of Australia Act 1976 constitutes “interest” for the purposes of that formula. The Corporation has successfully argued that only interest expressly characterised as accruing on the levy component should reduce the additional levy.
Third, the scope of “reasonable steps” for executive-officer liability under s 13B has not yet been the subject of a reported appellate decision, but compliance professionals anticipate that the non-exhaustive list in s 13C will be treated as a safe-harbour checklist. Failure to circulate training on levy obligations or to implement monthly payroll-audit processes is likely to be viewed as strong evidence of insufficient steps.
The secrecy provisions in s 14 have been invoked in FOI disputes. The Commissioner of Taxation has successfully resisted disclosure of coal-industry levy data on the basis that s 14(4) operates as a conclusive secrecy provision that displaces the Freedom of Information Act 1982.
No constitutional challenges to the levy itself have succeeded; the levy has been accepted as a valid exercise of the corporations power and the taxation power. Industry associations have from time to time lobbied for a lower levy rate or a broader reimbursement regime under the Administration Act, but those debates occur in the political rather than the judicial sphere.
Gotchas
Most employers assume that “eligible wages” is simply the gross wage bill. The layered s 3B test routinely produces surprises: the 75 % floor for non-casual base-rate employees can push the levy base above actual cash paid once overtime and allowances are added back. Conversely, large annual bonuses that are paid only once or twice a year fall out of the base entirely.
The monthly-frequency test for incentives and bonuses is applied literally. A Christmas bonus paid in December each year satisfies the test and is included every month; a performance bonus paid only upon completion of a six-month project is excluded even if it is large.
Auditor reports are not optional once an employer has had an eligible employee on the books at any time in the financial year. The six-month lodgement deadline is unforgiving and runs from 30 June regardless of when the employee ceased to be employed.
The deemed-refusal rule in s 8(4) is little known. If the Corporation has not responded to a remission request within 30 days the applicant may immediately apply to the Administrative Review Tribunal, but many practitioners miss the deemed decision and allow the 60-day merits-review period to expire.
Reimbursement of auditor fees under s 10B(2) is available only where the report states that the employer has paid all levy and additional levy. A single dollar of underpayment disqualifies the employer from recovering the (often substantial) audit cost from the Fund. This creates a strong incentive to overpay and then seek a refund rather than risk an adverse audit opinion.
The executive-officer provisions in ss 13B–13C apply to civil penalties only, yet the due-diligence language mirrors criminal due-diligence defences. Directors sometimes mistakenly believe that a generic “we have a compliance policy” statement will suffice; s 13C(a) requires evidence of action specifically directed to ensuring that employees, agents and contractors understand the levy obligations that affect them.
Finally, the secrecy oath requirement in s 14(7) is not merely historical. When the Commissioner of Taxation is engaged under s 11(3), every officer who will handle coal-levy data must still swear or declare the statutory form. Failure to do so before accessing data can invalidate subsequent enforcement action.
How to comply
A robust compliance program begins with mapping every coal-mining operation to determine whether any industrial instrument listed in the Administration Act “covers” the workforce. Once an employer is within scope, a monthly payroll extract routine must isolate “eligible wages” according to the three s 3B pathways. This usually requires a dedicated configuration in the payroll system that tags base rate, monthly incentives, casual loadings, and excludes non-qualifying overtime, allowances and sporadic bonuses. The extract should be reconciled to the general ledger each month and reviewed by someone independent of the payroll team.
Returns must be lodged electronically in the exact form approved by notifiable instrument. The Corporation publishes the current form on its website; any deviation (even a missing field) can trigger the civil penalty. Payment must clear into the nominated account by the 28th-day deadline; reliance on postal or internal approval delays is not a defence.
An annual calendar item should be set for 31 December (six months after 30 June) requiring delivery of the auditor’s report. The engagement letter with the auditor should expressly require the four statutory opinions and reasons. Employers should provide the auditor with a levy reconciliation, copies of all monthly returns, evidence of payment, and details of any Part 7 receipts. If the auditor flags a potential underpayment, immediate voluntary disclosure and payment of the shortfall plus additional levy should be considered; this improves prospects of remission under s 8(2)(b).
Companies should maintain a written levy-compliance policy that is refreshed annually, delivered to all relevant staff, and records the dates on which training was given. Directors should minute their review of the annual auditor’s report and any remediation steps. These artefacts will be critical if an executive-officer civil penalty is ever alleged.
Record-keeping obligations under the regulations (currently requiring retention for five years) should be documented in the document-management system and linked to the payroll archive. Any request for information under s 13 should be treated as urgent; legal advice obtained before response is prudent given the false-information offence.
Where doubt exists about the classification of a particular payment or the coverage of an industrial instrument, a written ruling should be sought from the Corporation. Although the Act does not contain a formal private-ruling regime, the Corporation routinely issues comfort letters that are taken into account on remission applications.
Finally, the compliance calendar should note the 30-day response period for any remission request. If no reply is received, an immediate application to the Administrative Review Tribunal accompanied by a statement of reasons request will preserve review rights.
By treating the levy as a monthly tax-withholding-style obligation rather than an annual afterthought, maintaining a single source of truth for eligible-wages calculations, and ensuring auditor reports are obtained proactively, employers can minimise both financial exposure and the risk of personal liability for directors and officers.
Regulatory Powers Act means the Regulatory Powers (Standard Provisions) Act 2014.
salary sacrifice arrangement means an arrangement under which an employee chooses to:
(a) forgo a percentage or amount payable to the employee in relation to the performance of work; but
(b) receive some other form of benefit or remuneration.
taxation law has the same meaning as in the Taxation Administration Act 1953.
3A Application of Criminal Code
3A Application of Criminal Code
(1) Chapter 2 of the Criminal Code applies to all offences against this Act.
Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.
(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:
(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:
(a) the base rate of pay paid to the employee, including incentive‑based payments and bonuses; and
(b) 75% of the base rate of pay paid to the employee, including:
(i) incentive‑based payments and bonuses; and
(ii) overtime or penalty rates; and
(iii) allowances (other than those for reimbursement of expenses).
(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:
(a) overtime or penalty rates; and
(b) shift‑loadings.
(3) If an eligible employee is a casual employee, the employee’s eligible wages are:
(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
(b) otherwise—the ordinary rate of pay paid to the employee, including incentive‑based payments and bonuses.
(4) In this section:
(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
(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
(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
(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
(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.
4 Due date for payment
4 Due date for payment
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.
5 Returns by employers
5 Returns by employers
(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.
Civil penalty: 40 penalty units.
(2) A return for the purposes of this section:
(a) must be made:
(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
(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
(b) must be in accordance with the form approved in an instrument under subsection (2A); and
(c) must contain such information as is required by that form.
(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.
(3) A person commits an offence of strict liability if the person contravenes subsection (1).
Penalty: 30 penalty units.
Note 1: For offences of strict liability, see section 6.1 of the Criminal Code.
Note 2: For the physical elements of this offence, see subsection 3A(2) of this Act.
6 Extension of time and payment by instalments
6 Extension of time and payment by instalments
(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.
(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.
(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.
(4) In this section:
levy includes additional levy under section 7.
7 Additional levy
7 Additional levy
(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.
(2) The percentage applicable in respect of a day is 2 percentage points above the maximum indicator interest rate for that day, where:
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.
(3) If judgment is given by, or entered in, a court for payment of:
(a) an amount of levy; or
(b) an amount that includes an amount of levy;
then:
(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
(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:
(i) in a case to which paragraph (a) applies—the amount of the interest; or
(ii) in a case to which paragraph (b) applies—the amount worked out in accordance with the formula:
.
(4) In this section:
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.
8 Remission of additional levy
8 Remission of additional levy
(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.
(2) If such a request is made and:
(a) the Corporation is satisfied that:
(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
(ii) the person has taken reasonable action to mitigate, or mitigate the effects of, those circumstances; or
(b) the Corporation is satisfied that:
(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
(ii) the person has taken reasonable action to mitigate, or mitigate the effects of, those circumstances; and
(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
(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;
the Corporation may remit the additional levy or part of the additional levy.
(3) The Corporation must give to the person who made the request written notice of the Corporation’s decision on the request.
(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.
(5) Notice of the Corporation’s decision on a request must include a statement to the effect that:
(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
(b) that person may request a statement of reasons for the decision under that Act.
(6) A failure to comply with a requirement of subsection (5) in relation to a decision does not affect the validity of the decision.
(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.
(8) In subsection (7):
decision has the same meaning as in the Administra
This is an opening excerpt, not the complete document.