Part 1
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Commonwealth legislation
This regulation fixes the payroll levy under the Coal Mining Industry (Long Service Leave) Act at 2.7% of “eligible wages,” applying to wages paid on or after 1 July 2018 (with a 2023 amendment stated to apply from 1 July 2023). It therefore increases labour costs and compliance work for employers who pay eligible wages under the Act; employers may absorb, pass on or adjust labour decisions in response. The instrument itself sets the rate and timing but not the Act’s definitions or use of receipts.
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Direct links to the current provisions in Coal Mining Industry (Long Service Leave) Payroll Levy Regulations 2018.
This instrument is the Coal Mining Industry (Long Service Leave) Payroll Levy Regulations 2018.
This instrument is made under the Coal Mining Industry (Long Service Leave) Payroll Levy Act 1992.
In this instrument:
Act means the Coal Mining Industry (Long Service Leave) Payroll Levy Act 1992.
For the purposes of section 5 of the Act, 2.7% is the prescribed percentage of the eligible wages paid.
Section 6 applies in relation to eligible wages paid on or after 1 July 2018.
The amendment of this instrument made by Schedule 1 to the Coal Mining Industry (Long Service Leave) Payroll Levy Amendment Regulations 2023 applies in relation to eligible wages paid on or after 1 July 2023.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
This instrument is the Coal Mining Industry (Long Service Leave) Payroll Levy Regulations 2018.
This instrument is made under the Coal Mining Industry (Long Service Leave) Payroll Levy Act 1992.
In this instrument:
Act means the Coal Mining Industry (Long Service Leave) Payroll Levy Act 1992.
For the purposes of section 5 of the Act, 2.7% is the prescribed percentage of the eligible wages paid.
Section 6 applies in relation to eligible wages paid on or after 1 July 2018.
The amendment of this instrument made by Schedule 1 to the Coal Mining Industry (Long Service Leave) Payroll Levy Amendment Regulations 2023 applies in relation to eligible wages paid on or after 1 July 2023.