Australian Government

Federal Register of Legislation

Coal Mining Industry (Long Service Leave) Payroll Levy Collection Act 1992No. 61, 1992

In force

Administered by

Department of Employment and Workplace Relations

Latest version

View as made version

C2026C00364 C12

01 September 2026

Table of contents

1 Short title
2 Commencement
3 Interpretation
3A Application of Criminal Code
3B Meaning of eligible wages
4 Due date for payment
5 Returns by employers
6 Extension of time and payment by instalments
7 Additional levy
8 Remission of additional levy
9 Recovery of levy or additional levy
9A Payment arrangements for historical arrears of levy
10 Requirement to give report to Corporation
10A Corporation may require auditor to give report
10B Payment of auditor fees
11 Functions of Corporation under this Act
12 Access to premises and books
13 Power to obtain information and evidence
13A Civil penalty provisions
13B Civil penalty provisions contravened by executive officers
13C Establishing whether an executive officer took reasonable steps to prevent the contravention of a civil penalty provision
14 Secrecy
15 Regulations
Schedule 1—Payment arrangements for historical arrears of levy
Part 1—Preliminary
- 1 Simplified outline of this Schedule
- 2 Definitions
- 3 Meaning of unpaid levy calculation day
- 4 This Schedule does not apply to unpaid levy subject to court orders
Part 2—Approval of unpaid levy payment arrangements
- Division 1—Notices of intention to give unpaid levy payment arrangements
  - 5 Notices of intention to give unpaid levy payment arrangements
- Division 2—Draft payment arrangements
- Division 3—Unpaid levy payment arrangements
- Division 4—Approval of unpaid levy payment arrangements
  - 14 Board consideration of unpaid levy payment arrangements
  - 15 Correction of minor or technical errors
- Division 5—Other matters
Part 3—Implementation of approved unpaid levy payment arrangements
- Division 1—Application of this Act in relation to unpaid levy in respect of wages covered by approved arrangements
  - 19 Application of this Act—approved unpaid levy payment arrangements
- Division 2—Payment of unpaid levy in instalments and remission
  - Subdivision A—Payment of unpaid levy in instalments
  - Subdivision B—Remission of remaining unpaid levy on complying with arrangements
    - 27 Remission of remaining unpaid levy on complying with arrangements
- Division 3—Failure to comply with arrangements
  - 28 Failure to comply with arrangements
- Division 4—Other matters
  - 29 Unpaid levy payment arrangements do not require payment of more than total original amount of unpaid levy
Endnotes
- Endnote 1—About the endnotes
- Endnote 2—Abbreviation key
- Endnote 3—Legislation history
- Endnote 4—Amendment history