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Brief
The Coal Mining Industry (Long Service Leave) Payroll Levy Act 1992 is an Act that imposes a levy on wages paid to certain employees in the black coal mining industry. The Act comes into effect on a day fixed by Proclamation, or within 12 months of receiving Royal Assent if it does not commence within that period.
The rate of the levy is prescribed as a percentage of eligible wages paid, and the person liable for payment is the one who paid those wages. The Act incorporates another relevant Act, the Coal Mining Industry (Long Service Leave) Payroll Levy Collection Act 1992.
Regulations can be made by the Governor-General to prescribe percentages for purposes related to the levy rate. Before making these regulations, the Governor-General must consider any advice given to the Minister by the Corporation under the Administration Act.
The Act has been amended several times since its initial introduction in 1992. The most recent amendment was made through the Coal Mining Industry (Long Service Leave) Legislation Amendment Act 2011.
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