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

2 Commencement [see Note 1]

Subject to subsection (2), this Act commences on a day to be fixed by Proclamation.

If this Act does not commence under subsection (1) within the period of 12 months beginning on the day on which it receives the Royal Assent, it commences on the first day after the end of that period.

3 Incorporation

The Coal Mining Industry (Long Service Leave) Payroll Levy Collection Act 1992 is incorporated, and is to be read as one, with this Act.

4 Imposition of levy

Levy is imposed on eligible wages paid to eligible employees after the commencement of this Act.

5 Rate of levy

The rate of the levy is the prescribed percentage of the eligible wages paid.

6 Person liable

Levy on eligible wages paid to eligible employees is payable by the person who paid those wages.

8 Regulations

The Governor-General may make regulations prescribing a percentage for the purposes of section 5.

Before making a regulation under subsection (1), the Governor-General is to take into consideration any advice given to the Minister by the Corporation under the Administration Act.

Notes to the

Note 1

The Coal Mining Industry (Long Service Leave) Payroll Levy Act 1992 as shown in this compilation comprises Act No. 62, 1992 amended as indicated in the Tables below.

Table of Acts

Table of Amendments