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



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House: House of Representatives Portfolio: Industrial Relations

Purpose To provide the machinery for the collection of the levy imposed by the Coal Mining Industry (Long Service Leave) Payroll Levy Bill 1992.

Background The measures proposed by this Bill form part of a coal industry reform package announced by the Government on 2 December 1991. 1 The announced reform that this Bill relates to is the establishment of a new coal mining industry long service leave scheme.

Brief outline of Bills that collectively provide for the establishment of a new coal mining industry long service leave scheme.

* Coal Mining Industry (Long Service Leave Funding) Bill 1992: Provides for the establishment of the Coal Mining Industry (Long Service Leave Funding) Corporation that will manage the Coal Mining Industry Long Service Leave Trust Fund, reimburse employers for payments to eligible employees of long service leave entitlements and advise the Minister as to the rates of levy that should be imposed on employers. * Coal Mining Industry (Long Service Leave) Payroll Levy Bill 1992: Imposes a levy on wages paid to eligible employees in the black coal mining industry to fund long service leave payments. * Coal Mining Industry (Long Service Leave) Payroll Levy Collection Bill 1992: Provides the machinery for the collection of the levy imposed by the Coal Mining Industry (Long Service Leave) Payroll Levy Bill 1992. * Coal Tariff Legislation Amendment Bill 1992: Provides for the removal of the long service leave component of the excise duty on coal. * States Grants (Coal Mining Industry Long Service Leave) Amendment Bill 1992: Provides for all amounts raised by the coal mining industry long service leave component of the excise duty on coal to be paid to the Coal Mining Industry Long Service Leave Fund.

Refer to the Digest for the Coal Industry Amendment Bill 1992, Coal Tariff Legislation Amendment Bill 1992, States Grants (Coal Mining Industry Long Service Leave) Amendment Bill 1992, Coal Mining Industry (Long Service Leave Funding) Bill 1992 and Coal Mining Industry (Long Service Leave) Payroll Levy Bill 1992.

Main Provisions `Eligible wages' is defined in clause 3 to be remuneration or allowances paid to an eligible employee, whether under a relevant industrial instrument (i.e. an award or determination made by an industrial authority that confers on employees in the black coal mining industry an entitlement to long service leave) or not, but does not include overtime, penalty rates, the cost or value of fringe benefits, or any other allowances that an eligible employee would not be entitled to during a period of long service leave.

`Eligible employee' is defined in clause 3 to have the same meaning as in the Coal Mining Industry (Long Service Leave Funding) Bill 1992. `Eligible employee' is defined in that Bill to include a person who works at a coal mine and is employed in the black coal mining industry under a relevant industrial instrument, and any prescribed person, or persons included in a prescribed class of persons employed in the black coal mining industry.

Subject to extensions allowed under clause 6, the due date for payment of the levy will be monthly, and it will be an offence, punishable by a maximum fine of $1 000 for an employer of an eligible employee not to make a monthly payment (clauses 4 and 5).

Clause 6 provides that the Coal Mining Industry (Long Service Leave Funding) Corporation (the Corporation) may, where it thinks appropriate, extend the time for payment of the levy, and/or allow amounts of levy to be paid by instalments.

Where the levy has not been paid on time, an additional levy, calculated at the rate of 2% above the highest overdraft rate reported by major trading banks to the Reserve Bank on amounts over $100 000, will be imposed (clause 7).

Clause 11 provides for the Corporation to have certain functions in relation to the collection of the levy, including to receive payments of levy; to receive payments of additional levy; and to sue for and recover amounts of unpaid levy and additional levy.

The Governor- General may make regulations, including regulations prescribing penalties not exceeding $1 000 for offences against the regulations (clause 15).

References 1. Minister for Primary Industries and Energy, Treasurer, Minister for Industry, Technology and Commerce and Minister for Industrial Relations, Joint Statement, 2 December 1991.

Bills Digest Service 11 May 1992 Parliamentary Research Service

For further information, if required, contact the Science, Technology and Environment Group on 06 2772420.

This Digest does not have any official legal status. Other sources should be consulted to determine the subsequent official status of the Bill.

Commonwealth of Australia 1992.

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Published by the Department of the Parliamentary Library, 1992.