Coal Mining Industry (Long Service Leave) Payroll Levy Collection Act 1992

The Coal Mining Industry (Long Service Leave) Payroll Levy Collection Act 1992 is an Act that relates to the collection of levy imposed by the Coal Mining Industry (Long Service Leave) Payroll Levy Act 1992, and for related purposes. The Act cites as its short title the Coal Mining Industry (Long Service Leave) Payroll Levy Collection Act 1992.

The commencement date of this Act is the same day as the Coal Mining Industry (Long Service Leave) Payroll Levy Act 1992.

This Act includes an interpretation section that defines various terms used in the Act, including Administration Act, base rate of pay, Board, civil penalty provision, Corporation, covers, eligible employee, eligible wages, employer, executive officer, financial statements, Fund, industrial instrument, levy, month, Regulatory Powers Act, salary sacrifice arrangement, taxation law.

The physical elements of certain offences under this Act are set out in the provisions referred to in column 2 of an item in the table.

Eligible wages are defined as the greater of the base rate of pay paid to the employee or 75% of it, depending on whether the employee is a casual or non-casual employee.

A person who employs an eligible employee must make a return in accordance with subsection (2) within 28 days after the end of each month. This is a civil penalty offence that carries a penalty of 40 penalty units.

The Corporation may, by written notice given to a person's auditor, require the auditor to give to the Corporation a report prepared by the auditor in respect of a particular period. The report must state whether the person has paid all amounts of levy or additional levy under section 7 and specify in what respect and to what extent they have not.

The Corporation may enter into an agreement with a person authorizing that person to perform on behalf of the Commonwealth any one or more of the functions referred to in subsection (1).

An officer of the Commonwealth authorized 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.

The Corporation has the following functions on behalf of the Commonwealth under this Act, including receiving returns made or financial statements given under this Act, receiving payments of levy made under this Act, receiving payments of additional levy made under section 7, and suing for and recovering amounts of levy that have not been paid.