unless paragraph (b) applies:

(i) the cash rate target most recently published by the Reserve Bank of Australia (the Reserve Bank); or

if the Reserve Bank no longer publishes an interest rate called the cash rate target—the most recent interest rate published by the Reserve Bank that is substantively the same as the cash rate target; or

if an interest rate is prescribed by the regulations for the purposes of this paragraph—that interest rate.

under Schedule 1 to the Payroll Levy Collection Act, the Board approves an unpaid levy payment arrangement that a person gives to the Corporation; and

because of a lack of sufficient information about the employment by the person of an employee covered by the arrangement during a relevant employment period, the entitlement (if any) of the employee to long service leave under this Part cannot be worked out.

any assumptions determined under subsection (3) for the purposes of this paragraph must be made; and

any assumptions determined under subsection (3) for the purposes of this paragraph may be made; and

any other reasonable assumptions, about the matters about which there is insufficient information, may be made.

allows the Board to approve an arrangement under which approximately 80% of such an outstanding amount is to be paid by instalments within a specified period; and

remits the remainder of the outstanding amount.

Board;

Corporation;

employer;

industrial instrument;

levy.

the employee or employees specified in the arrangement under paragraph 9(3)(a); and

the period or periods, in relation to each employee covered by the arrangement, specified in the arrangement in relation to the employee under paragraph 9(3)(b); and

the wages the person paid to each employee covered by the arrangement during each period covered by the arrangement in relation to the employee.

made to the person, or to the person’s legal personal representative; and

made:

for long service leave taken by the person during a period of employment with the employer; or

in lieu of untaken long service leave, whether made during a period of employment with the employer or when (or after) the person ceased to be an employee of the employer; and

made in pursuance (or purported pursuance) of:

a law of a State or Territory; or

an industrial instrument; or

(iii) the National Employment Standards (within the meaning of the Fair Work Act 2009).

that is payable by the person in respect of the wages; and

that was payable before the unpaid levy calculation day; and

that had not been paid immediately before the unpaid levy calculation day.

the day (if any) determined under subclause (2); or

otherwise—the commencement day.

if paragraph (b) of this subclause does not apply:

the day (if any) determined under subclause (3); or

if no day is determined—the day that is 2 months after the unpaid levy calculation day; or

if the Corporation is satisfied that there are reasonable grounds for approving a later day—a later day approved by the Corporation at the written request of the person made before the end of:

the day mentioned in paragraph (a) of this subclause; or

a day previously approved under this paragraph.

if paragraph (b) of this subclause does not apply:

the period (if any) determined under subclause (4); or

if no period is determined—6 months;

a longer period approved by the Corporation at the written request of the person made before the end of:

the period mentioned in paragraph (a) of this subclause; or

a period previously approved under this paragraph.

gives a notice to the Corporation, in accordance with clause 5, indicating the person’s intention to give to the Corporation an unpaid levy payment arrangement; and

gives a draft payment arrangement to the Corporation under clause 6.

reviews the draft; and

consults with the person (whether orally, or in writing, or both).

advice about the way in which an amount of unpaid levy should be worked out so that, if the person gives an unpaid levy payment arrangement to the Corporation, the arrangement will comply with clauses 10 and 11; and

suggestions about any of the following in relation to the person giving an unpaid levy payment arrangement to the Corporation:

revisions that should be made to information included in the draft payment arrangement before the information is included in the unpaid levy payment arrangement;

information that should be included in the unpaid levy payment arrangement.

one or more employees of the person; and

for each employee specified under paragraph (a) of this subclause—one or more periods.

if paragraph (b) of this subclause does not apply:

the period (if any) determined under subclause (6); or

if no period is determined—5 months;

a longer period approved by the Corporation at the written request of the person made before the end of:

the period mentioned in paragraph (a) of this subclause; or

a period previously approved under this paragraph.

specify the total subclause 10(8) amount in respect of the wages covered by the arrangement; and

include an audit report in accordance with clause 12; and

include such information (worked out on any assumptions the person chooses to make under paragraph 11(c)) about the wages and employees covered by the arrangement (including information about qualifying service or hours of work) as is required by the form.

specifying the amount of the payment;

specifying the employee to whom the payment relates;

proving the existence and amount of the payment;

including such other details as are required by the form.

at or after the time (worked out on the assumptions mentioned in paragraphs 11(a) and (b) and any assumptions the person chooses to make under paragraph 11(c)) at which unpaid levy in respect of any of the wages, covered by the arrangement, that the person paid to the employee first became payable; and

before the time the person gives the arrangement to the Corporation under clause 9.

for each employee to whom any of the specified long service leave payments relate:

specify the total amount of the specified long service leave payments that relate to the employee; and

specify the total subclause 10(8) amount in respect of the wages, covered by the arrangement, the person paid to the employee; and

specify the time (worked out on the assumptions mentioned in paragraphs 11(a) and (b) and any assumptions the person chooses to make under paragraph 11(c)) at which unpaid levy in respect of any of the wages, covered by the arrangement, that the person paid to the employee first became payable; and

specify the total amount of the specified long service leave payments.

include any other relevant information required by the form; and

include any relevant documents or other evidence required by the form; and

otherwise comply with any requirements set out in the form.

the assumptions mentioned in paragraphs 11(a) and (b); and

any assumptions the person chooses to make under paragraph 11(c).

the person must assume that, in this Act, “eligible wages” had, at all times before the unpaid levy calculation day, the meaning “eligible wages” has on the commencement day; and

the person must assume that:

paragraph 3B(1)(b) of this Act had never been enacted; and

on the unpaid levy calculation day, the reference in subsection 3B(1) to the greater of the amounts mentioned in paragraph 3B(1)(a) and (b) is a reference to the amount referred to in paragraph 3B(1)(a); and

if the person does not have sufficient information to work out a matter required to be specified or included in relation to an employee covered by the arrangement—the person may, in working out the matter, make reasonable assumptions about:

the employment of the employee; and

the employment of a class of employees of which the employee was a member.

is prepared by an auditor; and

states that, in the opinion of the auditor, the amount specified in the arrangement under paragraph 10(3)(a) is correct; and

includes reasons for the opinion included in the report.

(a) a period no shorter than 30 days stated in the notice; or

(b) a longer period approved by the Corporation at the written request of the person before the end of:

the period stated in the notice; or

a period previously approved under this paragraph.

to approve the unpaid levy payment arrangement; or

to refuse to approve the arrangement.

if paragraph (b) of this subclause does not apply—the day the person gives the unpaid levy payment arrangement to the Corporation; or

if the Board, by notice under clause 13, requests the person to give the Corporation specified further information or documents—the day the person is required to comply with the notice under that clause.

a statement of reasons for the decision; and

(b) a statement that, subject to the Administrative Review Tribunal Act 2024, an application may be made to the Administrative Review Tribunal for review of the Board’s decision.

(a) any of the requirements of clauses 9 to 12 are not satisfied in relation to the arrangement; or

(b) if the Board has requested the person to give the Corporation specified further information or documents under clause 13—the person has failed to comply with the notice of the request in accordance with subclause 13(2); or

for any employee covered by the arrangement—were the arrangement to be approved, the Corporation would not have sufficient information to work out the long service leave entitlements under Part 5A of the Administration Act relating to a relevant employment period of the employee.

approve the arrangement under clause 14 as varied to correct a minor or technical error; or

if the arrangement has been approved under clause 14—at any time afterwards vary the arrangement to correct a minor or technical error.

approve a form for the purposes of clause 7; and

approve a form for the purposes of subclause 10(2).

to refuse to approve a later day to give a notice of intention, under paragraph 5(2)(b);

to refuse to approve a longer period to give a draft payment arrangement, under paragraph 6(3)(b);

to refuse to approve a longer period to give an unpaid levy payment arrangement, under paragraph 9(5)(b);

to refuse to approve a longer period to comply with a notice, under paragraph 13(2)(b);

to refuse to approve an unpaid levy payment arrangement, under paragraph 14(2)(b).

a person’s liability to pay unpaid levy; or

the amount of unpaid levy payable by a person.

section 6 (extension of time and payment by instalments);

section 7 (additional levy);

subsection 9(2) (power to sue for and recover amounts of levy and additional levy).

to pay an amount of levy; or

to pay an amount of levy by instalments;

section 5 (returns by employers);

section 10 (requirement to give report to Corporation).

a target day under the arrangement occurs before the day on which subclause (2) begins to apply; and

at the end of that target day, the target amount for that target day has not been paid.

unless paragraph (b) applies—30 days after the day the Board approves the unpaid levy payment arrangement under clause 14; or

(b) if the person is, at the time the Board approves the unpaid levy payment arrangement under clause 14, a small business employer within the meaning of the Fair Work Act 2009—6 months after the day of the approval.

postpone the target day to:

the later day applied for; or

a later day that is earlier than that applied for; or

refuse to postpone the target day.

a statement of reasons for the decision; and

(b) a statement that, subject to the Administrative Review Tribunal Act 2024, an application may be made to the Administrative Review Tribunal for review of the Board’s decision.

the application is made in accordance with clause 23; and

either:

the person would experience significant financial hardship if the postponement were not made; or

exceptional circumstances exist that justify the postponement.

to postpone a target day under an unpaid levy payment arrangement to a day that is earlier than that applied for, under subparagraph (1)(a)(ii);

to refuse to postpone a target day under an unpaid levy payment arrangement, under paragraph (1)(b).

if the application is withdrawn or dismissed—the time when the application is withdrawn or dismissed; or

otherwise—the following time occurring after the Administrative Review Tribunal makes a decision in relation to the application under section 105 of that Act:

if a relevant appeal is made—the later of the end of the appeal period and the completion of the relevant appeal;

otherwise—the end of the appeal period.

(a) it does not matter whether or not an order has been made under Administrative Review Tribunal Act 2024 staying or otherwise affecting the operation of the decision of the Board; andsection 32 of the

(b) completion, end of the appeal period and relevant appeal have the meaning given by subsection 107(7) of that Act.

under clause 14, the Board approves an unpaid levy payment arrangement that a person gives to the Corporation; and

the person fails to comply with the arrangement.

section 6 of this Act (extension of time and payment by instalments) starts to apply in relation to the outstanding unpaid levy amount; and

section 7 of this Act (additional levy) starts to apply in relation to the outstanding unpaid levy amount; and

subsection 9(2) of this Act (recovery of levy or additional levy) starts to apply in relation to the outstanding unpaid levy amount, and any amount of additional levy payable in relation to that amount because of paragraph (b) of this subclause.

under clause 14, the Board approves an unpaid levy payment arrangement that a person gives to the Corporation; and

the target amount, for a target day under the arrangement, is greater than the total original amount of unpaid levy in respect of the wages covered by the arrangement.