Mines Safety and Inspection Levy Regulations 2010

The central taxable base is the “number of assessed hours” worked at a mine by workers in a prescribed period (reg 3(2)). “Worker” is defined for these regulations as an individual working for remuneration at a mine in the course of mining operations, whether under employment or contract; expressly excluded are mining operations carried on by a port authority at its port (reg 3(1) and (3)). The number of assessed hours for a period is the figure established by an assessment under reg 10 (initial period) or reg 12 (each quarter), any reassessment under reg 14, or as determined on objection under reg 24(2)(b) (reg 3(2)).

Levy trigger and computation. The legal trigger thresholds are explicit: initial levy applies where assessed hours for May 2010 exceed 1 666.7 (reg 4); quarterly levies apply where assessed hours in a quarter exceed 5 000 (reg 7). The monetary component is specified as an amount L determined by a formula printed in the regulations; the formula is expressed in terms of two variables, H (the number of assessed hours for the period) and R (a monetary rate). For the initial levy R was $0.75 (reg 5). For quarters the regulations list R values that change by reference to the quarter’s start date (reg 8): R = $0.17 for quarters beginning on or after 1 July 2020 and ending on or before 30 June 2024; R = $0.16 for quarters beginning on or after 1 July 2024; R = $0.155 for quarters beginning on or after 1 July 2025. The regulations therefore separate the levy trigger (hours thresholds) from the monetary unit (R) and the recorded hours (H) used to compute L.

Liability and “principal employer”. Liability to pay is tied to who is the principal employer at the mine at the end of the period (regs 6 and 9), or, if none, the last principal employer during the period. The regulations therefore place payment responsibility on the entity occupying the principal‑employer legal status (the term is not further defined in these regulations; it is a term of the Act and of related mining law provisions). The 2022 amendments add administrative duties relating to identification of the principal employer before operations start and to timely notice of any change (regs 30A-30C). Transitional provision reg 3A preserves certain pre‑2022 arrangements for quarters ending before the amendment day and for persons who were principal employers immediately prior to amendment day.

Assessment and administrative process. Assessment officers (departmental officers authorised in writing by the CEO; reg 3(1)) are required to assess hours after each relevant period having regard to statutory reports and any other available relevant information (regs 10 and 12). An assessment that produces a levy over the threshold triggers issuance of a written notice of assessment (regs 11, 13). Assessment officers may reassess within two years of the original assessment if they consider the original assessment incorrect (reg 14(5)), and reassessments may increase or decrease the earlier assessed hours (reg 14(2)). Where reassessment changes the levy, the assessment officer must issue a written notice of reassessment with specified particulars and payment/refund instructions (reg 15). Internal objection and administrative review rights are provided (Part 5), and unsatisfied parties may seek review in the State Administrative Tribunal subject to time limits (reg 28).

Reporting and records. Principal employers must keep records enabling verification of total hours per quarter and must retain those records for at least five years (reg 31(2) and (4)). They must provide quarterly reports within 15 days after the end of the quarter (reg 32(2)), and for the initial levy period (May 2010) the principal employer had to give a one‑off report within 15 days (reg 30). Failure to keep records, false entries, failure to report and related failures attract fines (reg 31 and reg 30). The CEO is empowered to publish the required forms and guidance for reporting and to require that information be provided in an approved form and manner (reg 30C(3)-(4)).

Investigatory powers and compliance enforcement. Authorised persons have broad statutory powers for investigation and enforcement including entry to places other than residences, examination and seizure of documents, compelling interviews and answers (including verification by statutory declaration), and requiring assistance (reg 37). These powers must be exercised subject to identity card production requirements (regs 35-36) and with certain privacy protections for interviews (reg 37(3)-(4)). Non‑compliance and obstruction produce fixed fines (regs 38-39). The CEO may recover unpaid levies and penalty charges as debts in court (reg 19).

Protections and limits. The regulations specify that information given by an individual may not be used in a prosecution against that individual for offences other than the false/misleading offences in reg 40 if, at the time, the individual objected on self‑incrimination grounds (reg 41). Officials are protected from tort claims for acts done in good faith in performance or purported performance of functions under the regulations (reg 42). Confidentiality obligations are imposed on persons performing functions under the regulations with specified exceptions (reg 43).

Primary legal targets. The immediate obligations fall on the “principal employer at a mine” (regs 6, 9, 29-32, 30A-30C). The principal employer is the entity that will be assessed and charged for the levy where a mine’s assessed hours exceed the statutory thresholds. Where there is no principal employer at the period end, liability falls on the last principal employer during the period (regs 6(b) and 9(b)). The regulations therefore impose recurring administrative, reporting and payment duties on whichever legal person is the principal employer, and create criminal penalties for failures or false statements by those persons (Part 6).

Secondary stakeholders who are affected in practice. Employers and contractors at mines must expect that their time records and staffing arrangements will be the basis of assessments. The defined term “worker” captures individuals performing work at a mine for remuneration under employment, contract for service or other arrangement (reg 3(1)), so labour supplied by contractors and subcontractors will contribute to assessed hours. Because liability is imposed on the principal employer, arrangements between principal employer and contractors will determine who ultimately pays the levy; however, the regulations do not prescribe contractual allocation of levy costs, so ordinary commercial contracting and cost allocation will govern how the levy is borne economically.

Departmental officers and authorised persons. The regulations deputise departmental officers as assessment officers and authorised persons (reg 3(1), regs 33-34). Those officers are given administrative, investigatory and enforcement powers (Part 3 and Part 7). The CEO is the central administrative actor: the CEO’s officers perform assessments, act as reviewers (reg 20), exercise authorised person powers (reg 34) and recover unpaid levy as debt (reg 19). The CEO also sets forms and approved manners for information provision (reg 30C).

Entities in syndicates or associations conducting mining operations. The 2022 additions specifically address situations where mining operations are carried out by a syndicate or association and no person is employed at the mine (reg 30A(4)-(6)). In such cases the persons must identify who will assume the duties and responsibilities of principal employer before operations begin; failure to do so creates offences for members of the association (regs 30A(4)-(6)).

Legal advisers, accountants and compliance professionals. The regulations create discrete deadlines and documentation requirements (15‑day reporting windows, preservation of records for five years, 7‑day notices for principal‑employer changes, 28‑day objection windows). Professionals advising mining companies, joint ventures, contractors or syndicates will need to incorporate those deadlines and evidentiary obligations into compliance systems (regs 30A-30C, 31, 32, 23).

Workers and individuals. While the direct levy is imposed on the principal employer, individuals are implicated by investigatory powers (they may be interviewed under reg 37 and compelled to answer questions and verify answers by statutory declaration under reg 37(2)(i)), and by offences for false or misleading statements or obstructing authorised persons (regs 37-40). Self‑incrimination protection exists in limited form (reg 41) but excludes prosecutions under reg 40 (false or misleading information).

Other public entities. Port authorities are explicitly excluded from the definition of worker for mining operations carried on by a port authority at its port (reg 3(3)). Definitions referencing other statutes tie these regulations into wider public law definitions: the “its port” and “port authority” expressions reference the Port Authorities Act 1999 (reg 3(1) note), and “departmental officer” references the Public Sector Management Act 1994 definition of public service officer (reg 3(1)).

Indirectly affected parties. Businesses contracting for mining services will be affected indirectly because their labour hours feed into the assessed hours base and because principal employers may seek to recoup levy costs via commercial arrangements. Financial and treasury functions within mining companies must treat expected levy outlays as administrative costs and create cashflow provisions to meet the not‑earlier‑than‑30‑day payment schedule from assessment (regs 11(3), 13(3)) and to manage the penalty regime for overdue amounts (reg 18).

Key duties

• Report total hours and furnish information on principal employer status. For the initial levy period a one‑off report was required within 15 days after the end of the initial levy period (reg 30(1)). From the 2022 amendments onwards a principal employer must submit a quarterly report within 15 days after the end of each quarter specifying total hours worked (reg 32(2)). Before mining operations begin, the planned principal employer’s identity and related information must be provided to the CEO (reg 30A(2)). Changes in identity or in information must be notified within 7 days (reg 30B(2) and (4)). The CEO may require those returns to be provided in approved forms and manners (reg 30C(3)-(4)).

• Keep and retain records. The principal employer must keep records that enable verification of total hours worked in each quarter (reg 31(2)), retain them for at least 5 years (reg 31(4)), and if ceasing to be principal employer must notify the CEO within 15 days of where the records are kept (reg 31(5)). For the initial levy period similar record obligations and retention for five years applied (reg 29(1), (5)).

• Provide accurate information and avoid false entries. Prohibitions and penalties apply to making false or misleading entries in records, to giving false or misleading reports or information (reg 40), and to obstructing or failing to comply with authorised persons (regs 38-39). Penalties for these breaches are consistently stated as $5 000 for individuals and $25 000 for bodies corporate (see eg regs 29(1)-(2), 31(3), 30A(3)).

• Co‑operate with authorised persons. An authorised person may require production of documents, compel attendance and answers at interview, require assistance and take possession of relevant documents or things for examination or evidence (reg 37(2)(e)-(k)). Persons must not contravene such requirements without reasonable excuse (reg 38).

• Pay the levy when due. After notice of assessment or reassessment the levy is payable to the State on the day specified in the notice (the due date), which must be not earlier than 30 days after issue (regs 11(3), 13(3), 17(1)). Late amounts attract penalties as prescribed (reg 18).

Key rights and procedural protections

• Right to notice and particulars. Notices of assessment, reassessment and adjustments must include specified particulars: date of issue, number of assessed hours, amount payable, and due date; reassessment and adjustment notices must also set out unpaid amounts, additional amounts payable or refunds and penalty amounts where relevant (see regs 11(2), 13(2), 15(3), 25(3)).

• Right to object and internal review. A person liable to pay may object to an assessment or reassessment within 28 days of service of the notice (regs 21, 23). An authorised reviewer (the CEO or other departmental officer authorised in writing) must determine the objection within 28 days of service and give reasons in writing (reg 24(1)-(3)). Where a reviewer adjusts assessed hours, the reviewer must issue a notice of adjustment and effect any refunds or additional calls for payment in accordance with reg 25.

• Right to external review by State Administrative Tribunal. Dissatisfied persons may apply to the State Administrative Tribunal within 42 days of notice of the reviewer’s determination under reg 24 (reg 28(1)-(2)). The Tribunal may extend that period where reasonable grounds are shown (reg 28(3)). Reg 28(4) links particular Tribunal decisions to the operation of regs 25 and 26 to the extent relevant and consistent with the decision.

• Limited claim to protection from use of self‑incriminating information. An individual’s information given under reporting provisions or in response to authorised person requirements is not admissible in evidence against the individual for an offence other than under reg 40 (false or misleading information) if the individual objected at the time on the ground that it might tend to incriminate them (reg 41). This is a statutory protection with a specific exception.

• Confidentiality protection for administrative officers. Persons engaged in the performance of functions under these regulations are prohibited from recording, disclosing or using information obtained in performance of those functions except for prescribed purposes or with written consent (reg 43).

Computation and timing duties

• Assessment officers determine assessed hours and compute levies after the conclusion of the relevant period using the statutory reports and other available information (regs 10 and 12). Reassessments may be made within two years (reg 14(5)), and reassessments that change payment obligations trigger required notices and refunds where applicable (regs 15 and 16).

Enforcement mechanisms

• Recovery as debt. The CEO may recover unpaid levy and unpaid penalty amounts in a court as debts due to the State (reg 19).

• Penalties for late payment. For pre‑1 July 2011 periods the penalty for overdue amounts is a one‑off 20% of the outstanding amount on the day after the due date; for quarters commencing on or after 1 July 2011 the penalty is 20% per annum, pro rata, on the outstanding levy (reg 18).

Operational duties placed on the CEO

• The CEO is given functions as assessor, reviewer and authorised person and may delegate or authorise departmental officers in writing to perform assessment and review functions (regs 3(1), 20, 33-34). The CEO sets approved forms and the manner for providing information (reg 30C(3)), receives reports and causes refunds or recovery to proceed in accordance with the regulations (regs 15(5), 16(2)(b), 25(5)).

Monetary penalties and fines are used throughout the regulations to enforce record‑keeping, reporting, accuracy and cooperation obligations, and there are explicit mechanisms for recovering levy indebtedness.

Fixed fines for non‑compliance. Many operational offences carry fixed fines: for individuals the standard monetary fine is $5 000; for bodies corporate it is $25 000. Examples include failing to keep required records for the initial levy period (reg 29(1) penalty), making false entries in records (reg 29(2)), failing to submit the initial or quarterly reports (regs 30(1), 32(2)), failing to provide required information about the principal employer (regs 30A(3), 30B(2) and (4)), making false or misleading statements in reports or to authorised persons (reg 40), failing to comply with authorised person requirements (reg 38), and obstructing authorised persons (reg 39). Reg 43 imposes a $5 000 fine for breaches of confidentiality by those engaged in performing functions under the regulations.

Late payment penalties. The provisions for overdue amounts distinguish pre‑ and post‑1 July 2011 periods (reg 18). For levy imposed in respect of periods that ended before 1 July 2011, an overdue levy attracts a one‑off penalty equal to 20% of the outstanding amount on the day after the due date (reg 18(1)). For quarterly levies on or after quarters commencing 1 July 2011, the overdue penalty is calculated at the rate of 20% per annum, pro rata, on the outstanding amount (reg 18(2)). The assessment officer determines any penalty payable on reassessment and inclusion in reassessment notices (reg 15(2)(b)(ii) and reg 25(2)(a)(ii) for reviewer decisions).

Recovery as debt. The CEO may sue in a court of competent jurisdiction to recover as debts due to the State: unpaid levy amounts and unpaid penalty amounts (reg 19(a)-(b)). This provides a civil enforcement path in addition to the fines for regulatory offences.

Investigatory powers supporting enforcement. Authorised persons may enter and inspect non‑residential premises, take possession of documents and things for further examination or use as evidence, require production and copies of documents, compel attendance and answers at interview (with possible verification by statutory declaration), and require persons at a place to give reasonable assistance (reg 37(2)(a), (e)-(k)). Where authorised person requirements are contravened without reasonable excuse, fixed fines apply (reg 38). Obstruction of authorised persons attracts fixed fines (reg 39). An authorised person must, where practicable, give notice of intention to enter a place (reg 37(6)) and must produce identity cards when exercising powers (regs 35-36).

Reassessments, notices and refunds. The assessment officer may reassess within two years of the original assessment (reg 14(5)). A reassessment that increases or decreases assessed hours and still leaves hours above the applicable threshold requires the issuance of a notice of reassessment specifying amounts payable and any penalties (reg 15). If on reassessment the levy disappears (falls below threshold), the officer must notify the liable person and cause any levy and penalty paid in relation to the original assessment to be refunded (reg 16). Similar obligations are placed on reviewers when objections result in adjusted levies or withdrawal (regs 25-26). Where an excess amount has been paid, the officer or reviewer must cause refund of the excess and any penalty paid in relation to the excess (regs 15(5) and 25(5)).

Limits on use of compelled information. There is a statutory exclusion of self‑incriminating information given by an individual in reports or in response to authorised person requirements from admissibility in a prosecution against that individual, except for offences under reg 40 (false or misleading statements), provided the individual objected at the time on self‑incrimination grounds (reg 41). This narrows prosecutorial use of compelled material but preserves the false‑information prosecution option.

Protections for officials. The regulations confer protection from tort liability for persons acting in good faith in the performance or purported performance of functions under the regulations (reg 42(1)), though the State remains liable for others’ acts as described (reg 42(3)).

Procedural safeguards. The administrative objection and review process provides time limits (28 days to object, reg 23; 28 days for reviewer to determine, reg 24(1)) and mandatory written reasons (reg 24(3)). External review to the State Administrative Tribunal is available (reg 28) with a 42‑day application limit and a discretion to extend it.

Intertextual references are scattered throughout the regulations and establish cross‑statutory dependencies, both for definitions and for administrative pathways.

Definitions and public service roles. The term “departmental officer” is tied to the Public Sector Management Act 1994’s definition of “public service officer” (reg 3(1)). The CEO referenced throughout is the chief executive officer of the department administering these regulations (reg 3(1)). The regulations therefore sit within the existing public service architecture and delegation norms established by the Public Sector Management Act.

Port Authorities Act reference. The definitions “its port” and “port authority” adopt meanings given in the Port Authorities Act 1999 s 3(1) (reg 3(1)). Moreover, the definition of “worker” expressly excludes mining operations carried on by a port authority at its port (reg 3(3)). This delineation avoids double‑counting or overlapping treatment for port‑based activities that are separately governed under the Port Authorities Act framework.

Parent Act: Mines Safety and Inspection Act 1994. These regulations sit under the Mines Safety and Inspection Act 1994 (the Act). The regulations refer to “principal employer at a mine” and to transitional matters concerning section 32(4) of the Act in reg 3A(3)-(4). The precise definition and legal consequences of “principal employer” flow from the Act itself; these regulations operationalise the levy by tying liability and reporting functions to that Act‑based status (regs 6, 9, 30A-30C).

State Administrative Tribunal Act 2004. The external review pathway is expressly to the State Administrative Tribunal under the State Administrative Tribunal Act 2004 (reg 28(1)). Reg 28(4) makes a specific cross‑reference to the Tribunal’s powers under s 29(3)(b) or (c)(i) of the State Administrative Tribunal Act 2004, and notes that reg 28(4) does not limit s 29. Practitioners will therefore need to consider the procedural and remedial provisions of the State Administrative Tribunal Act when framing challenges to reviewer determinations under these regulations.

Work Health and Safety Act 2020 transitional reference. Reg 3A includes a note that the Work Health and Safety Act 2020 Part 16 Division 12 Subdivision 1 contains transitional provisions relevant to these regulations. That indicates that certain administrative or definitional arrangements may have been shifted or needed transitional handling when WA implemented the WHS Act; practitioners should check that Act for any consequential transitional measures that affect levy administration or principal‑employer assignments.

Criminal and civil enforcement regimes. The enforcement powers and penalties in these regulations operate alongside general criminal law and civil debt recovery law. For example, recovery actions under reg 19 will be civil proceedings in the State’s courts. The ability to prosecute for false and misleading information (reg 40) operates concurrently with the normal criminal procedural framework.

Data, privacy and confidentiality laws. Reg 43 imposes confidentiality duties on persons performing functions under the regulations, but also lists exceptions including disclosures required by other written laws. Those provisions must be reconciled in practice with state and federal privacy laws and any sector‑specific disclosure obligations. The CEO’s publication obligations under reg 30C(4) require public disclosure of forms and certain required information on the department website; that interacts with public sector information disclosure practices.

Delegation and administrative law standards. The CEO’s power to authorise departmental officers to act as assessment officers, reviewers and authorised persons (regs 3(1), 20, 33-34) means administrative law principles of delegation, natural justice and procedural fairness will apply in disputes. The requirement for written reasons on reviewer determinations (reg 24(3)) is a statutory procedural safeguard that feeds into judicial review and Tribunal review considerations under the Administrative Decisions (Judicial Review) Act and State administrative law.

Other fee‑and‑levy instruments. The compilation table shows that the regulations have been amended by and interact with other regulations concerning mining and petroleum fees and charges (eg various Mines and Petroleum Regulations Amendment instruments in 2016-2018 and 2020; compilation table). Rate adjustments in reg 8 were made by those instruments; practitioners should consider the broader instrument series where levies, fees and charges for mining are harmonised or altered in related regulations.

The compilation table and the amendment notes within individual regulations set out the statutory amendment timeline and identify the principal changes that have been made to these regulations since enactment in 2010.

Key milestones from the compilation table and in‑text amendment notes:

• 2010: Original regulations published 23 April 2010; regulations other than r.1 and r.2 commenced 24 April 2010 (Compilation table).

• 2011: Multiple amendment instruments in June 2011. The Mines Safety and Inspection Levy Amendment Regulations 2011 amended several provisions; particular in‑text amendment notes show reg 14 was amended (Gazette 21 Jun 2011; regs 3, 5-11, 12, 13 had staged commencements noted in compilation table). These 2011 instruments also inserted reg 18 (penalty for overdue amounts) with Gazette 21 Jun 2011 p.2247 as the insertion point and made other changes to enforcement and assessment (see reg 18 insertion note).

• 2012-2018: Amendments continued with instruments in 2012, 2013, 2014, 2015, 2016, 2017 and 2018 changing various technical elements, including the rates and timing mechanisms. In‑text amendment notes for reg 8 list multiple Gazette entries across these years (Gazette 21 Jun 2011; 28 Aug 2012; 28 Jun 2013; 26 Jun 2015; 24 Jun 2016; 23 Jun 2017; 25 Jun 2018) indicating that the R rate and other matters were adjusted on several occasions.

• 2020: The Mines and Petroleum Regulations Amendment (Fees and Charges) Regulations 2020 (SL 2020/93) modified fee schedules and are noted as affecting reg 8 (compilation table and reg 8 amendment list). Reg 8 includes a rate change effective 1 July 2020 setting R at $0.17 for quarters within 1 July 2020-30 June 2024 (reg 8(a)).

• 2022: The Mines Safety and Inspection Levy Amendment Regulations 2022 (SL 2022/20) introduced substantive new reporting and principal‑employer notification obligations and transitional arrangements. The 2022 instrument inserted reg 3A (transitional provisions), and regs 30A, 30B, 30C and 32 were inserted (see in‑text notes: regs 30A-30C, 32 inserted SL 2022/20 r.6-8). Reg 12 was also amended by SL 2022/20 r.5. Reg 41 was amended by SL 2022/20 r.10, and reg 40 by r.9.

• 2024-2025: Subsequent fee and levy adjustments were made by the Mines and Petroleum Regulations Amendment (Fees and Charges) Regulations 2024 (SL 2024/97) and 2025 (SL 2025/90). Reg 8(c) provides an R of $0.16 for quarters beginning on or after 1 July 2024, and reg 8(c) as amended by SL 2025/90 r.15 sets R = $0.155 for quarters beginning on or after 1 July 2025 (reg 8 amendment notes list SL 2024/97 r.13 and SL 2025/90 r.15).

Transitional and savings. Reg 3A contains transitional provisions tied to the 2022 amendments. It defines “amendment day” and preserves prior application of the regulations for quarters ending before amendment day (reg 3A(2)). It also preserves, for persons who were principal employers immediately before amendment day, their status in relation to quarters commencing on or after amendment day as if section 32(4) of the Act were still in force (reg 3A(3)-(4)). Reg 3A(5) contains a specific calendar treatment if amendment day precedes 1 April 2022.

Nature of amendments. From the in‑text amendment notes, the most substantively consequential changes have been:

• Introduction and later adjustments to the late payment penalty mechanisms (reg 18 inserted 2011).

• Repeated changes to the monetary rate variable R used in the levy formula (reg 8 amended many times).

• Addition of formal principal‑employer notification, change‑of‑information and quarterly reporting duties in 2022 (regs 30A-30C, 32).

• Amendments tightening or clarifying record‑keeping duties and enforcement mechanisms (regs 29, 31, 37, 40-43 show amendment annotations across the years).

Practitioners should consult the compilation table at the end of the regulation text for exact commencement dates of each amendment and cross‑reference the amending instruments cited there to identify the precise textual changes made by each instrument, and the effective dates for the various obligations and rate changes.

The regulation text and the compilation table supplied do not include any judicial decisions or reported litigation concerning these regulations. No cases are named in the statutory text. The statutory dispute resolution pathway is administrative first (objection to the CEO/reviewer) and then judicial/tribunal review through the State Administrative Tribunal (reg 28).

Operational dispute process provided in the regulations:

• Objection to assessment or reassessment. A person liable to pay may object in writing to the CEO within 28 days after service of the notice of assessment or reassessment (regs 21, 22, 23).

• Internal reviewer determination. A reviewer (the CEO or a departmental officer authorised in writing) must determine the objection within 28 days and provide written notice of the determination and reasons to the objector (reg 24(1)-(3)).

• Notice of adjustment or withdrawal. After a reviewer decision that alters assessed hours, the reviewer must issue a notice of adjustment or notice of withdrawal and, where relevant, effect refunds or additional payment demands (regs 25-26).

• Tribunal review. If dissatisfied with the reviewer’s determination, the person may apply to the State Administrative Tribunal for review within 42 days (reg 28(1)-(2)). The Tribunal may extend that time (reg 28(3)). Reg 28(4) engages s 29(3)(b) or (c)(i) of the State Administrative Tribunal Act 2004 to the extent relevant, and preserves s 29.

Implications for litigation strategy. Because the regulations create a specific administrative objection route and a defined route to external review by the State Administrative Tribunal, litigants should expect that many disputes over assessed hours and levy calculations will proceed through those statutory channels before or instead of general court litigation. The regulations also specify documentary and procedural elements that will be relevant in any subsequent judicial review or enforcement proceedings; examples include the requirement for written reasons by the reviewer (reg 24(3)), statutory time limits for objection and review (regs 23 and 28), and the two‑year limitation on reassessment (reg 14(5)).

No reported cases in the text. The absence of cases or litigation citations in the regulation text means that a search of WA court and Tribunal decisions (outside the regulation text) is required to discover any judicial interpretation. This regulation set requires practitioners to rely on administrative record foundations, internal reviewer reasons and State Administrative Tribunal procedure where disagreement arises.

The regulations contain a number of practical traps and tight procedural windows that can produce liability, penalties or loss of remedies if not anticipated.

1. Liability tied to “principal employer” status. Payment liability is allocated to the principal employer at the mine at the end of the relevant period, or the last principal employer if none at period end (regs 6 and 9). The regulations do not define the content of “principal employer”; that definition is in the Act. Practically, entities must identify which legal person is the principal employer for each mine at each period end because liability and reporting obligations follow that status. Failure to correctly identify the principal employer (or to notify the CEO of the principal employer under regs 30A-30C where those rules apply) can create offences and misallocated liability.

2. Tight filing windows. Reports must be filed within short statutory windows: 15 days after the end of the quarter for quarterly reports (reg 32(2)); initial levy period reporting had the same 15‑day window (reg 30(1)). For changes to principal employer information, the time is 7 days (reg 30B(2)-(4)). Objections must be lodged within 28 days of service of a notice (reg 23). A missed objection window will remove the internal objection path; the Tribunal has limited extension discretion. These are short timeframes for organisations with complex corporate structures.

3. Liability not stayed by objection. Lodging an objection does not suspend or defer the obligation to pay the levy or any penalty (reg 27). Practically, this can create cashflow pressure: a person must pay notwithstanding that they dispute the assessment, and seek reimbursement later if successful on objection or Tribunal review. The payment due date cannot be earlier than 30 days after the notice, but that does not remove the requirement to pay while an objection proceeds (regs 11(3), 13(3), 17(1), 27).

4. Reassessment window and risk of retrospective calls. An assessment officer may reassess within two years of an original assessment (reg 14(5)). Reassessments can increase assessed hours and thus create additional levy and penalty calls (regs 14(2), 15). Entities should therefore retain records for the statutory five‑year retention period (reg 31(4)) and prepare for potential reassessment liability within the two‑year reassessment window.

5. Penalty calculation complexities. The overdue penalty regime changed in 2011 (reg 18). For levies imposed in respect of periods ended before 1 July 2011, a flat 20% charge applies on the day after the due date (reg 18(1)). For quarters commencing on or after 1 July 2011, the penalty is 20% per annum, pro rata (reg 18(2)). Organisations with long outstanding amounts may face significant pro rata interest‑style charges; the calculation basis and compounding periods are not elaborated beyond these rates and may need accounting clarification.

6. Broad investigatory reach. Authorised persons have significant powers to enter places (non‑residential) and to take possession of documents and compel answers (reg 37(2)(a), (e), (i)). Interviews can be mandatory and answers can be required to be verified by statutory declaration (reg 37(2)(i)). Individuals have limited self‑incrimination protection in respect of prosecutions other than for false and misleading statements (reg 41). Organisations should prepare to manage authorised person interactions and ensure employees understand rights and duties during inspections.

7. Fixed fines for record‑keeping and false statements. Many obligations carry the same fixed fine amounts ($5 000 individuals, $25 000 bodies corporate). These are not discretionary administrative penalties but set fines for breaches like failing to keep records, making false entries, or failing to notify changes (regs 29-31, 30A-30B, 40). The uniformity of these amounts may be disproportionate to the breach size and does not provide for graduated administrative penalty scales.

8. Forms, manner and CEO discretion. The CEO approves the forms and manner for providing information under regs 30A-30C. A compliance failure based on format could occur if entities do not use the CEO‑approved form (reg 30C(3)-(4)). This creates a non‑negligible administrative risk where organisations rely on legacy processes.

9. Syndicate and association liabilities. Where a syndicate operates and no person is employed, regs 30A(4)-(6) require the name and address of the person assuming principal employer duties to be provided before operations begin, and if that is not done each member of the syndicate commits an offence. Entities operating in loose association must therefore identify a responsible legal person in advance.

10. Confidentiality and disclosure traps. Officials performing functions are bound by confidentiality obligations (reg 43) but may disclose as required by other written laws or for legal proceedings (reg 43(a)-(d)). Organisations should not assume absolute confidentiality and should be prepared for compelled disclosure in enforcement contexts.

11. Transitional complications. Reg 3A preserves pre‑2022 application rules for quarters ending before amendment day and preserves some principal‑employer arrangements for persons who were principal employers immediately prior to amendment day (reg 3A(2)-(4)). Practitioners must confirm which version of the regulations applies to specific quarters around amendment day to avoid misapplication of reporting or liability rules.

This compliance checklist converts the regulatory obligations into practical tasks. Each item references the governing regulation.

1. Determine and document principal‑employer status for each mine (regs 6, 9, 30A-30C)

   • Identify the legal person who will be the principal employer at each mine at period ends.
   • If mining operations are due to begin, provide the CEO with the date operations will begin, the name and address of the principal employer and any other CEO‑requested information before operations commence (reg 30A(2)).
   • If operations are by a syndicate, identify the person who will assume principal‑employer duties and inform the CEO before operations begin (reg 30A(4)-(5)).
   • If the principal employer changes, notify the CEO within 7 days with name, address and any other requested information (reg 30B(2)) and update any altered information within 7 days (reg 30B(4)).

2. Put approved forms and submission channels in place (reg 30C(3)-(4))

   • Obtain and use the CEO‑approved forms and methods for submitting reports and principal‑employer information. Publish or circulate internal procedures reflecting the department’s approved forms and manner as published on the department website (reg 30C(4)).

3. Record keeping and retention (reg 31)

   • Maintain records that enable verification of total hours worked in each quarter (reg 31(2)).
   • Retain those records for at least five years after the end of the quarter to which they relate (reg 31(4)).
   • If ceasing to be principal employer during the five‑year retention period, notify the CEO in writing within 15 days of where the records are kept (reg 31(5)).

4. Quarterly reporting cycle (reg 32)

   • For each quarter, prepare and submit the quarterly report to the CEO within 15 days after the end of the quarter stating the total number of hours worked by workers at the mine for the quarter (reg 32(2)).
   • Coordinate payroll, timesheets and contractor records so that the figure reported is auditable against internal records.

5. Internal audit and verification of hours (regs 10, 12)

   • Establish an internal audit function to verify hours reported and to respond to assessment officers’ information requests. Keep copies of all supporting timesheets, contractor invoices and rosters that substantiate the total hours figure used in reports.

6. Payment and cashflow planning (regs 11, 13, 15, 17, 18)

   • Expect an assessment officer to issue a written notice where assessed hours exceed threshold; the due date on any notice will not be earlier than 30 days after issue (regs 11(3) and 13(3)).
   • Arrange for funds to be available on or before the due date in the notice because lodging an objection does not suspend payment obligations (reg 27).
   • Build contingencies for possible penalties under reg 18 for overdue amounts (20% pa pro rata for post‑1 July 2011 quarters).

7. Objection and review procedures (Part 5)

   • If disputing an assessment/reassessment, prepare a written objection addressed to the CEO within 28 days after notice service (regs 21-23). Include identification, copy of the notice, and full grounds and supporting evidence (reg 22).
   • Expect a reviewer determination within 28 days of service (reg 24(1)); if dissatisfied use the State Administrative Tribunal review within 42 days of the reviewer’s notice (reg 28).

8. Handling inspections and authorised person interactions (Part 7)

   • Train onsite staff to recognise authorised person identity cards (regs 35-36) and to allow production/inspection or visible display before exercising powers (reg 36(1)).
   • Ensure staff understand they must not unreasonably refuse to comply with authorised person requirements (reg 38) and that interviews may be conducted in private and answers can be required (reg 37(2)(g), (i)).
   • Designate a compliance officer to liaise with authorised persons and to coordinate document production, ensuring chain of custody and data integrity for seized or copied documents.

9. Accuracy, false statements and internal controls (reg 40)

   • Implement controls to prevent false or misleading entries in records and false statements to authorised persons or in reports. The regulation creates specific offences and fixed fines for knowing false statements and reckless false statements (reg 40).

10. Data protection and confidentiality (reg 43)

• Where information is provided to the department, document lawful bases for disclosure and ensure confidentiality procedures are in place to protect sensitive information, while recognising that statutory exceptions permit disclosure for legal proceedings and regulatory purposes.

11. Corporate governance and contractual risk allocation

• Revisit contracts with contractors and subcontractors to allocate economic responsibility for the levy and ensure contractual records capture worker hours in a manner consistent with verification requirements. Since the levy is imposed on the principal employer, contractual terms should address indemnities or pass‑throughs if that is the agreed commercial approach.

12. Record and respond to reassessments and refunds (regs 14-16)

• Monitor potential reassessments for up to two years after an original assessment (reg 14(5)), retain supporting documentation for that period and implement procedures to claim refunds promptly where reassessments reduce liability (reg 15(5), reg 16(2)(b)).

13. Compliance with transition and amendment timelines (reg 3A)

• Check the relevant amendment day dates and transitional rules in reg 3A when assessing obligations around the 2022 amendments: some quarters and principal‑employer arrangements are treated differently depending on amendment day (reg 3A(2)-(5)).

14. Maintain dialogue with the department and use published resources

• Use the department’s published forms, guidance and website materials (reg 30C(4)) to ensure compliance with the CEO’s required formats and to monitor any administrative changes.

Checklist summary (actionable sequence):

• Identify principal employer and register details with CEO before operations begin (if required) , reg 30A.
• Implement record systems to capture hours per worker and total mine hours each quarter , reg 31.
• Submit quarterly report within 15 days of quarter end , reg 32.
• Prepare for assessment notices and plan payment within 30 days of notice , regs 11, 13, 17.
• If disputing, lodge written objection within 28 days , reg 23, and be prepared to pay pending outcome , reg 27.
• Maintain records for five years and be ready to respond to authorised‑person investigations , regs 31(4), 37.
• Update CEO on any principal‑employer changes within 7 days , reg 30B.

Following these steps, and ensuring internal processes map to the statutory timeframes and documentation requirements in the regulations, will materially reduce the practical compliance risks created by the levy regime.