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

law://au/act/1992/61@2026-11-13

Contents

1Short title#

This Act may be cited as the Coal Mining Industry (Long Service Leave) Payroll Levy Collection Act 1992.

2Commencement#

This Act commences on the same day as the Coal Mining Industry (Long Service Leave) Payroll Levy Act 1992.

3Interpretation#

In this Act, unless the contrary intention appears:

Administration Act means the Coal Mining Industry (Long Service Leave) Administration Act 1992.

base rate of pay has the same meaning as in the Fair Work Act 2009.

Board means the Board of Directors of the Corporation.

civil penalty provision has the same meaning as in the Regulatory Powers Act.

Corporation means the Coal Mining Industry (Long Service Leave Funding) Corporation established by the Administration Act.

covers has the same meaning as in the Administration Act.

eligible employee has the same meaning as in the Administration Act.

eligible wages has the meaning given by section 3B.

employer has the same meaning as in the Administration Act.

executive officer has the same meaning as in the Coal Mining Industry (Long Service Leave) Administration Act 1992.

financial statements, in relation to a company in relation to a financial year of the company, means the company’s financial statements for that year for the purposes of the Corporations Act 2001.

Fund means the Coal Mining Industry (Long Service Leave) Fund maintained by the Corporation under section 40 of the Administration Act.

industrial instrument has the same meaning as in the Administration Act.

Levy means levy imposed by the Coal Mining Industry (Long Service Leave) Payroll Levy Act 1992.

month means one of the 12 months of the calendar year.

Regulatory Powers Act means the Regulatory Powers (Standard Provisions) Act 2014.

salary sacrifice arrangement means an arrangement under which an employee chooses to:

(a)forgo a percentage or amount payable to the employee in relation to the performance of work; but

(b)receive some other form of benefit or remuneration.

taxation law has the same meaning as in the Taxation Administration Act 1953.

3AApplication of Criminal Code#

(1)Chapter 2 of the Criminal Code applies to all offences against this Act.

Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.

(2)For the purposes of applying Chapter 2 of the Criminal Code to an offence in a provision referred to in column 1 of an item in the following table, the physical elements of the offence are set out in the provision referred to in column 2 of the item:

Physical elements for certain offences
Item	Column 1Offence	Column 2Provision setting out physical elements of the offence
1	section 5	subsection 5(1)
2	section 10	subsection 10(1)
3	section 10A	subsection 10A(3)

3BMeaning of eligible wages#

(1)If an eligible employee is paid a base rate of pay and is not a casual employee, the employee’s eligible wages are the greater of:

(a)the base rate of pay paid to the employee, including incentive-based payments and bonuses; and

(b)75% of the base rate of pay paid to the employee, including:

(i)incentive-based payments and bonuses; and

(ii)overtime or penalty rates; and

(iii)allowances (other than those for reimbursement of expenses).

(2)If an eligible employee is paid an annual salary, the employee’s eligible wages are the annual salary paid to the employee, including incentive-based payments and bonuses but excluding:

(a)overtime or penalty rates; and

(b)shift-loadings.

(3)If an eligible employee is a casual employee, the employee’s eligible wages are:

(a)if an industrial instrument that covers the employee specifies that the employee is to be paid a casual loading and the casual loading can be quantified—the base rate of pay paid to the employee, including incentive-based payments, bonuses and the casual loading; or

(b)otherwise—the ordinary rate of pay paid to the employee, including incentive-based payments and bonuses.

(4)In this section:

(a)a reference to the base rate of pay paid to an employee is a reference to the employee’s base rate of pay before any amounts are deducted under a salary sacrifice arrangement; and

(aa)a reference to the ordinary rate of pay paid to an employee is a reference to the employee’s ordinary rate of pay before any amounts are deducted under a salary sacrifice arrangement; and

(b)a reference to the annual salary paid to an employee is a reference to the employee’s annual salary before any amounts are deducted under a salary sacrifice arrangement; and

(c)a reference to an incentive-based payment paid to an employee is a reference to a payment of that kind that is paid to the employee at least once a month; and

(d)a reference to a bonus paid to an employee is a reference to a bonus that is paid to the employee at least once a month.

4Due date for payment#

Subject to section 6, levy in respect of eligible wages paid to eligible employees for their employment during a month is payable at the end of the period within which a return is required by this Act to be made in respect of that month.

5Returns by employers#

(1)A person who employs an eligible employee at any time during a month must, within 28 days after the end of that month, make a return in accordance with subsection (2) in respect of that month.

Civil penalty: 40 penalty units.

(2)A return for the purposes of this section:

(a)must be made:

(i)if the Corporation has given written notice to the person who is required to make the return that a person specified in the notice is authorised, in lieu of the Corporation, to receive returns under this section—to the specified person in such manner as is prescribed by the regulations or, if there are no such regulations, as that person directs; or

(ii)otherwise—to the Corporation in such manner as is prescribed by the regulations or, if there are no such regulations, as the Board directs; and

(b)must be in accordance with the form approved in an instrument under subsection (2A); and

(c)must contain such information as is required by that form.

(2A)The Corporation must, by notifiable instrument, approve a form for the purposes of paragraph (2)(b). The Corporation must consult the Secretary of the Department before approving the form.

(3)A person commits an offence of strict liability if the person contravenes subsection (1).

Penalty: 30 penalty units.

Note 1: For offences of strict liability, see section 6.1 of the Criminal Code.

Note 2: For the physical elements of this offence, see subsection 3A(2) of this Act.

6Extension of time and payment by instalments#

(1)The Corporation may, in such circumstances as the Corporation thinks fit, extend the time for payment of an amount of levy for such period or periods as the Corporation determines, and, if the Corporation does so, the levy is payable accordingly.

(2)The Corporation may, in such circumstances as the Corporation thinks fit, permit the payment of an amount of levy to be made by instalments in such amounts and at such times as the Corporation determines, and, subject to subsection (3), each instalment is payable at the time so determined in relation to that instalment.

(3)If the Corporation permits the payment of an amount of levy to be made by instalments and an instalment of an amount of levy is not paid on or before the time for the due payment of the instalment, the whole of the amount outstanding becomes payable at that time.

(4)In this section:

levy includes additional levy under section 7.

7Additional levy#

(1)If any levy remains unpaid on any day after the time when it became payable, or would apart from section 6 have become payable, additional levy is payable by way of penalty by the person liable to pay the levy, at the percentage applicable under subsection (2) in respect of that day, on the amount unpaid, computed from that time or, if under section 6 the Corporation has granted an extension of time for payment of the levy or has permitted payment of the levy to be made by instalments, from such date as the Corporation determines, not being a date before the date on which the levy was originally payable.

(2)The percentage applicable in respect of a day is 2 percentage points above:

(a)unless paragraph (b) applies:

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

(ii)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

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

Note: The cash rate target published by the Reserve Bank is commonly referred to as the cash rate. For details of the cash rate target and other interest rates published by the Reserve Bank, see www.rba.gov.au.

(3)If judgment is given by, or entered in, a court for payment of:

(a)an amount of levy; or

(b)an amount that includes an amount of levy;

then:

(c)the levy is not taken, for the purposes of subsection (1), to have ceased to be payable merely because of the giving or entering of the judgment; and

(d)if the judgment debt carries interest, the additional levy that would, apart from this paragraph, be payable under this section in relation to the levy is, by force of this paragraph, reduced by:

(i)in a case to which paragraph (a) applies—the amount of the interest; or

(ii)in a case to which paragraph (b) applies—the amount worked out in accordance with the formula:

8Remission of additional levy#

(1)If additional levy is payable by a person under section 7 in relation to an amount of levy, the person may request the Corporation in writing to remit the additional levy or a part of the additional levy.

(2)If such a request is made and:

(a)the Corporation is satisfied that:

(i)the circumstances that contributed to the delay in payment of the levy were not due to, or caused directly or indirectly by, an act or omission of the person; and

(ii)the person has taken reasonable action to mitigate, or mitigate the effects of, those circumstances; or

(b)the Corporation is satisfied that:

(i)the circumstances that contributed to the delay in payment of the levy were due to, or caused directly or indirectly by, an act or omission of the person; and

(ii)the person has taken reasonable action to mitigate, or mitigate the effects of, those circumstances; and

(iii)having regard to the nature of those circumstances, it would be fair and reasonable to remit the additional levy or part of the additional levy; or

(c)the Corporation is satisfied that there are special circumstances because of which it would be fair and reasonable to remit the additional levy or part of the additional levy;

the Corporation may remit the additional levy or part of the additional levy.

(3)The Corporation must give to the person who made the request written notice of the Corporation’s decision on the request.

(4)If the Corporation does not make a decision on the request within 30 days after the request is made, the Corporation is taken for the purposes of this section to have made a decision refusing the request.

(5)Notice of the Corporation’s decision on a request must include a statement to the effect that:

(a)subject to the Administrative Review Tribunal Act 2024, application may be made by or on behalf of the person who made the request to the Administrative Review Tribunal for review of the decision; and

(b)that person may request a statement of reasons for the decision under that Act.

(6)A failure to comply with a requirement of subsection (5) in relation to a decision does not affect the validity of the decision.

(7)Subject to the Administrative Review Tribunal Act 2024, an application may be made to the Administrative Review Tribunal by a person who has made a request under subsection (1) for review of a decision by the Corporation on the request.

(8)In subsection (7):

decision has the same meaning as in the Administrative Review Tribunal Act 2024.

9Recovery of levy or additional levy#

(1)An amount of levy, or an amount of additional levy under section 7, is a debt due to the Commonwealth, and payable:

(a)if the Corporation has given written notice to the person who is liable to pay the amount that a person specified in the notice is authorised, in lieu of the Corporation, to receive such an amount—to the specified person in such manner as is prescribed by the regulations or, if there are no such regulations, as that person directs; or

(b)otherwise—to the Corporation in such manner as is prescribed by the regulations or, if there are no such regulations, as the Board directs.

(2)An amount of levy, or an amount of additional levy under section 7, that is payable but has not been paid may be sued for and recovered by the Corporation or by the other person (if any) to whom the amount is payable, as the case may be, in any court of competent jurisdiction.

(3)The annual report prepared by the Board and given to the Minister under section 46 of the Public Governance, Performance and Accountability Act 2013 for a period must include particulars of:

(a)any amounts paid to, or recovered by, the Corporation or another person under this section during the period; and

(b)any proceedings brought by the Corporation to recover an amount under subsection (2) during the period.

9APayment arrangements for historical arrears of levy#

Schedule 1

Schedule 1 has effect.

Note: Schedule 1 applies to certain outstanding amounts of levy. The Schedule:

(a) 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

(b) remits the remainder of the outstanding amount.

10Requirement to give report to Corporation#

(1)If a person employs an eligible employee at any time during a financial year, the person must, no later than 6 months after the end of the financial year, give to the Corporation a report prepared by an auditor that:

(a)states whether, in the opinion of the auditor, the person has paid all amounts of levy, or amounts of additional levy under section 7, that the person was required to pay in respect of the financial year; and

(b)if, in the opinion of the auditor, the person has not paid all amounts of such levy or additional levy—specifies in what respect and to what extent, in the opinion of the auditor, the person has not paid those amounts; and

(c)if, during the financial year, the person was paid an amount under Part 7 of the Administration Act—states whether, in the opinion of the auditor, the amount paid is correct; and

(d)includes reasons for the opinions contained in the report.

Civil penalty: 40 penalty units.

(2)A person commits an offence of strict liability if the person contravenes subsection (1).

Penalty: 30 penalty units.

Note 1: For offences of strict liability, see section 6.1 of the Criminal Code.

Note 2: For the physical elements of this offence, see subsection 3A(2) of this Act.

10ACorporation may require auditor to give report#

(1)If a person employs an eligible employee at any time during a particular period, the Board may, by written notice given to the person’s auditor, require the auditor to give to the Corporation, by the time specified in the notice, a report prepared by the auditor that:

(c)if, during the period, the person was paid an amount under Part 7 of the Administration Act—states whether, in the opinion of the auditor, the amount paid is correct; and

(d)includes reasons for the opinions contained in the report.

(2)The time specified in the notice must be at least 28 days after the day the notice is given to the auditor.

(3)If an auditor is given a notice under subsection (1), the auditor must comply with the notice.

Civil penalty: 40 penalty units.

(4)An auditor commits an offence of strict liability if the auditor contravenes subsection (3).

Penalty: 30 penalty units.

Note 1: For offences of strict liability, see section 6.1 of the Criminal Code.

Note 2: For the physical elements of this offence, see subsection 3A(2) of this Act.

10BPayment of auditor fees#

(1)A person is liable to pay to an auditor such fees as the auditor reasonably charges for preparing a report in respect of the person for the purposes of section 10 or 10A.

(2)If:

(a)a person’s auditor gives a report in respect of a particular period to the Corporation in response to a notice under subsection 10A(1); and

(b)the report states that, in the opinion of the auditor, the person has paid all amounts of levy, or amounts of additional levy under section 7, that the person was required to pay in respect of the period;

there is payable to the person out of the Fund an amount equal to the amount paid by the person to the auditor under subsection (1) in respect of the report.

11Functions of Corporation under this Act#

(1)The Corporation has the following functions on behalf of the Commonwealth under this Act:

(a)to receive returns made, or financial statements or certificates given, under this Act; and

(b)to receive payments of levy made under this Act; and

(c)to receive payments of additional levy made under section 7; and

(d)to sue for and recover amounts of levy and amounts of additional levy that have not been paid.

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

(3)The Commissioner of Taxation has power to enter into an agreement with the Corporation under subsection (2) for the performance by the Commissioner of Taxation of a function referred to in subsection (1) and, if such an agreement is entered into, the Corporation is liable to pay to the Commissioner of Taxation such charges for the performance of that function as are agreed between the Corporation and the Commissioner of Taxation.

12Access to premises and books#

(1)This section applies if the Corporation enters into an agreement under subsection 11(2) authorising the Commissioner of Taxation to perform a function referred to in subsection 11(1).

(2)An officer of the Commonwealth authorised 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, and for that purpose may make copies of, or take extracts from, any such book.

(3)An officer is not entitled to enter or remain in or on any premises under this section if, on being requested by the occupier of the premises for proof of authority, the officer does not produce his or her authority under subsection (2).

(4)The occupier of any premises entered or proposed to be entered by an officer under subsection (2) must provide the officer with all reasonable facilities and assistance for the effective exercise of powers under this section.

Penalty: 30 penalty units.

13Power to obtain information and evidence#

(1)This section applies if the Corporation enters into an agreement under subsection 11(2) authorising the Commissioner of Taxation to perform a function referred to in subsection 11(1).

(2)The Commissioner of Taxation, or an officer of the Commonwealth authorised in writing by the Commissioner of Taxation to exercise powers under this section, by written notice given to a person, including a person employed by or in connection with a Department, or an authority, of the Commonwealth, of a State or of a Territory, may require the person:

(a)to give to the Commissioner of Taxation or officer such information as the Commissioner of Taxation or officer requires for the purpose of the performance of the function; and

(b)to attend before the Commissioner of Taxation or officer and:

(i)give evidence; and

(ii)produce all books in the possession of the person;

relating to any matters connected with the performance of the function.

(3)The Commissioner of Taxation or authorised officer may require the information or evidence to be given on oath, and either orally or in writing, and for that purpose may administer an oath.

(4)Subject to subsections (5) and (6), a person who attends before the Commissioner of Taxation or an authorised officer under subsection (2) is entitled to be paid by the Commissioner of Taxation:

(a)the prescribed allowance in respect of each day or part of a day on which the person so attends; and

(b)amounts equal to any reasonable expenses incurred by the person for transport, meals and accommodation in connection with the person’s attendance.

(5)A person is not entitled under subsection (4) to be paid in respect of any expenses unless the person produces to the Commissioner of Taxation or authorised officer sufficient documentary evidence to establish that the person incurred those expenses.

(6)A person is not entitled under subsection (4) to payment of an amount or amounts in respect of an allowance or expenses for any attendance or attendances pursuant to a particular notice except to the extent to which the amount, or the total of the amounts, that, apart from this subsection, would be payable to the person under that subsection in respect of an allowance or expenses for that attendance or those attendances exceeds $500.

(7)If an amount is paid by the Commissioner of Taxation to a person under this section, an amount equal to the amount so paid is payable to the Commissioner of Taxation out of the Fund.

(8)A person must not fail to comply with a notice under subsection (2).

Penalty: 30 penalty units.

(8A)Subsection (8) is an offence of strict liability.

Note: For strict liability, see section 6.1 of the Criminal Code.

(9)A person must not, in purported compliance with a notice under subsection (2), give information or evidence knowing that the information or evidence is false or misleading.

Penalty for a contravention of this subsection: Imprisonment for 6 months.

13ACivil penalty provisions#

Enforceable civil penalty provisions

(1)Each civil penalty provision of this Act is enforceable under Part 4 of the Regulatory Powers Act.

Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.

Authorised applicant

(2)For the purposes of Part 4 of the Regulatory Powers Act, the Corporation, on behalf of the Commonwealth, is an authorised applicant in relation to the civil penalty provisions of this Act.

(3)The Corporation may, by writing under its seal, delegate its powers as an authorised applicant in relation to the civil penalty provisions of this Act to:

(a)a member of the Board of Directors of the Corporation; or

(b)a person employed by the Corporation; or

(c)a person engaged by the Corporation under a contract; or

(d)a person employed by a person referred to in paragraph (c).

Relevant court

(4)For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:

(a)the Federal Court;

(b)the Federal Circuit and Family Court of Australia (Division 2).

Additional matters to be taken into account in determining a pecuniary penalty

(5)In addition to the matters the court must take into account under subsection 82(6) of the Regulatory Powers Act in determining the pecuniary penalty for the contravention of a civil penalty provision of this Act, if the person who contravened the civil penalty provision is a body corporate, the court must take into account:

(a)the level of the employees, officers or agents of the body corporate involved in the contravention; and

(b)whether the body corporate exercised due diligence to avoid the contravention; and

(c)whether the body corporate had a corporate culture conducive to compliance.

13BCivil penalty provisions contravened by executive officers#

An executive officer of a body corporate contravenes this section if:

(a)the body corporate contravenes a civil penalty provision; and

(b)the officer knew that the contravention would occur; and

(c)the officer was in a position to influence the conduct of the body in relation to the contravention; and

(d)the officer failed to take all reasonable steps to prevent the contravention.

Civil penalty: 60 penalty units.

13CEstablishing whether an executive officer took reasonable steps to prevent the contravention of a civil penalty provision#

(1)For the purposes of section 13B, in determining whether an executive officer of a body corporate failed to take all reasonable steps to prevent the contravention of a civil penalty provision, a court is to have regard to:

(a)what action (if any) the officer took towards ensuring that the body’s employees, agents and contractors have a reasonable knowledge and understanding of the requirements to comply with this Act, in so far as those requirements affect the employees, agents or contractors concerned; and

(b)what action (if any) the officer took when the officer became aware that the body was contravening this Act.

(2)This section does not, by implication, limit the generality of section 13B.

14Secrecy#

(1)In this section:

officer means a person:

(a)who is or has been appointed or employed by the Commonwealth; or

(b)to whom powers or functions have been delegated by the Commissioner of Taxation;

and who, because of the appointment or employment or in the course of the employment, or because of, or in the course of the exercise of powers or the performance of functions under, the delegation, as the case may be, may acquire or has acquired information with respect to the affairs of any other person disclosed or obtained under or for the purposes of this Act.

(2)For the purposes of this section, a person who, although not appointed or employed by the Commonwealth, performs services for the Commonwealth is taken to be employed by the Commonwealth.

(3)Subject to subsection (5), a person who is or has been an officer must not directly or indirectly:

(a)make a record of any information with respect to the affairs of a second person; or

(b)divulge or communicate to a second person any information with respect to the affairs of a third person;

being information disclosed or obtained under or for the purposes of this Act and acquired by the person because of the person’s appointment or employment by the Commonwealth or in the course of such employment, or because of the delegation to the person of powers or functions by the Commissioner of Taxation or in the course of the exercise of such powers or the performance of such functions, as the case may be.

Penalty: 100 penalty units or imprisonment for 2 years, or both.

(3A)Subsection (3) does not apply if the person is acting:

(a)for the purposes of this Act; or

(b)in the performance of the person’s duties as an officer.

Note: A defendant bears an evidential burden in relation to the matter in paragraph (3A)(a) or (b) (see subsection 13.3(3) of the Criminal Code).

(4)Except when it is necessary to do so for the purpose of carrying into effect the provisions of a taxation law, a person who is or has been an officer is not required:

(a)to produce in court any document made or given under or for the purposes of this Act; or

(b)to divulge or communicate to a court a matter or thing with respect to information disclosed or obtained under or for the purposes of this Act;

being a document or information acquired by the person because of the person’s appointment or employment by the Commonwealth or in the course of such employment, or because of the delegation to the person of powers or functions by the Commissioner of Taxation, or in the course of the exercise of such powers or the performance of such functions, as the case may be.

(5)Nothing in subsection (3) prohibits the Commissioner of Taxation, a Second Commissioner of Taxation, a Deputy Commissioner of Taxation, or a person authorised by any of them, from communicating any information to a person performing, as an officer, duties in relation to a taxation law, for the purpose of enabling the person to perform those duties.

(6)For the purposes of subsection (3), an officer is taken to have communicated information to another person in contravention of that subsection if:

(a)the officer communicates that information to any Minister of State of the Commonwealth, any Minister of the Crown of a State, any Minister for the Australian Capital Territory or any Minister of the Northern Territory; and

(b)the information was acquired by the officer otherwise than for the purposes of Part II of the Taxation Administration Act 1953.

(7)An officer must, if and when required by the Commissioner of Taxation, a Second Commissioner of Taxation or a Deputy Commissioner of Taxation to do so, make an oath or declaration, in a manner and form specified by the Commissioner of Taxation by writing, to maintain secrecy in conformity with the provisions of this section.

15Regulations#

The Governor-General may make regulations:

(a)prescribing all matters required or permitted by this Act to be prescribed; or

(b)necessary or convenient to be prescribed for carrying out or giving effect to this Act or for facilitating the collection or recovery of amounts of levy or amounts of additional levy under section 7;

and, in particular:

(c)providing for the manner of payment of levy and of amounts of additional levy under section 7; and

(d)requiring employers to keep records relating to the employment of eligible employees; and

(e)requiring employers to give to such persons as are prescribed information relating to the employment of eligible employees; and

(ea)requiring employers to appoint an auditor; and

(f)prescribing penalties, not exceeding 50 penalty units, for offences against the regulations.

Schedule 1 · Payment arrangements for historical arrears of levy

Note: See section 9A.

Part 1 · Preliminary

1Simplified outline of this Schedule#

A person who, on the unpaid levy calculation day, has unpaid levy may seek to have the Board approve an arrangement under which the person will pay to the Corporation instalments approximating 80% of the unpaid levy.

If the person complies with the arrangement, the rest of the unpaid levy is remitted.

2Definitions#

Note: A number of expressions used in this Schedule are defined elsewhere in this Act, or in the Coal Mining Industry (Long Service Leave) Administration Act 1992, including the following:

(a) Board;

(b) Corporation;

(d) industrial instrument;

(e) levy.

In this Schedule:

base amount has the meaning given by clause 25 and subclause 26(2).

commencement day means the day this Schedule commences.

complies, with an unpaid levy payment arrangement, has the meaning given by clause 21.

covers: an unpaid levy payment arrangement that a person gives to the Corporation covers:

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

(b)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

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

draft payment arrangement means an arrangement a person gives to the Corporation under subclause 6(2).

fails to comply, with an unpaid levy payment arrangement, has the meaning given by subclause 28(2).

first due day has the meaning given by subclause 22(2).

long service leave payment, in relation to a person, means a payment made by an employer that was:

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

(b)made:

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

(ii)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

(c)made in pursuance (or purported pursuance) of:

(i)a law of a State or Territory; or

(ii)an industrial instrument; or

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

original amount, of unpaid levy, means the amount of the unpaid levy at the start of the unpaid levy calculation day.

outstanding unpaid levy amount has the meaning given by subclause 28(4).

relevant employment period has the meaning given by subclause 14(7).

relevant long service leave payment has the meaning given by subclause 10(5).

subclause 10(8) amount has the meaning given by subclause 10(8).

target amount, for a target day, has the meaning given by subclauses 22(1) and 29(2).

target day, under an unpaid levy payment arrangement, has the meaning given by subclause 22(1).

unpaid levy, in respect of the wages a person paid to an employee during a period, is levy:

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

(b)that was payable before the unpaid levy calculation day; and

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

unpaid levy calculation day has the meaning given by clause 3.

unpaid levy payment arrangement means an arrangement a person gives to the Corporation under subclause 9(2).

3Meaning of unpaid levy calculation day#

(1)For the purposes of this Schedule, the unpaid levy calculation day is:

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

(b)otherwise—the commencement day.

(2)The Minister may, by legislative instrument, determine a day for the purposes of paragraph (1)(a). The day must occur after the commencement day.

(3)A determination made under subclause (2) does not apply in relation to an unpaid levy payment arrangement that a person gives to the Corporation under subclause 9(2) before the determination commences.

4This Schedule does not apply to unpaid levy subject to court orders#

This Schedule does not apply in relation to an amount of unpaid levy if there is a court order in force requiring the payment of such an amount.

Part 2 · Approval of unpaid levy payment arrangements

Division 1 · Notices of intention to give unpaid levy payment arrangements

5Notices of intention to give unpaid levy payment arrangements#

(1)A person may give to the Corporation a written notice indicating the person’s intention to give to the Corporation an unpaid levy payment arrangement.

(2)The notice must be given before:

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

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

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

(b)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:

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

(ii)a day previously approved under this paragraph.

(3)The Minister may, by legislative instrument, determine a day for the purposes of subparagraph (2)(a)(i). The day must occur more than 2 months after the unpaid levy calculation day.

(4)To avoid doubt, the Minister may make a determination under subclause (3) even if the 2 months mentioned in subparagraph (2)(a)(ii) have ended.

(5)For the purposes of paragraph (2)(b), a day must not be extended beyond the day that is 12 months after the unpaid levy calculation day.

Division 2 · Draft payment arrangements

6Draft payment arrangements#

(1)This clause applies if a person gives to the Corporation, in accordance with clause 5, a notice indicating the person’s intention to give to the Corporation an unpaid levy payment arrangement.

(2)The person may give to the Corporation, for review under clause 8, an arrangement relating to payment of unpaid levy payable by the person.

When draft payment arrangements must be given

(3)For the purposes of subclause 9(1), the person must give the draft payment arrangement to the Corporation before the end of the following period starting on the day after the day the person gives the notice to the Corporation under clause 5:

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

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

(ii)if no period is determined—6 months;

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

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

(ii)a period previously approved under this paragraph.

(4)The Minister may, by legislative instrument, determine a period for the purposes of subparagraph (3)(a)(i). The period must be longer than 6 months.

(5)The period must not be extended under paragraph (3)(b) for a total period of more than 3 months.

7Form of draft payment arrangements#

For the purposes of subclause 9(1), a draft payment arrangement that a person gives to the Corporation under clause 6 must be in the form approved under clause 16 for the purposes of this clause.

Note: Strict compliance with the form is not required, and substantial compliance is sufficient (see section 25C of the Acts Interpretation Act 1901).

8Review by Corporation#

(1)This clause applies if a person:

(a)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

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

(2)The Corporation must ensure that, within 2 months starting on the day after the day the Corporation receives the draft payment arrangement, an employee or consultant of the Corporation:

(a)reviews the draft; and

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

(3)Without limiting paragraph (2)(b), in the course of such consultation, the employee or consultant may offer the person:

(a)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

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

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

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

(4)Any advice or suggestions of an employee or consultant of the Corporation is offered without prejudice to any decision of the Board under clause 14 in relation to an unpaid levy payment arrangement given by the person to the Corporation.

Division 3 · Unpaid levy payment arrangements

9Unpaid levy payment arrangements#

(1)This clause applies if a person gives a draft payment arrangement to the Corporation in accordance with clauses 6 and 7.

(2)The person may give to the Corporation, for approval under clause 14, an arrangement relating to payment of unpaid levy payable by the person.

(3)The arrangement must specify:

(a)one or more employees of the person; and

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

Note: These are the employees and periods the arrangement covers.

(4)For the purposes of paragraph (3)(a), the arrangement must specify employees individually and not by reference to a class or classes of employees.

When unpaid levy payment arrangements must be given

(5)For the purposes of paragraph 14(6)(a), the person must give the unpaid levy payment arrangement to the Corporation before the end of the following period starting on the day after the day the person gives the draft payment arrangement to the Corporation:

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

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

(ii)if no period is determined—5 months;

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

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

(ii)a period previously approved under this paragraph.

(6)The Minister may, by legislative instrument, determine a period for the purposes of subparagraph (5)(a)(i). The period must be longer than 5 months.

(7)The period must not be extended under paragraph (5)(b) for a total period of more than 6 months.

10Form and content of unpaid levy payment arrangements#

(1)For the purposes of paragraph 14(6)(a), this clause sets out requirements in relation to an unpaid levy payment arrangement a person gives to the Corporation under clause 9.

Approved form

(2)The arrangement must be in the form approved under clause 16 for the purposes of this subclause.

Unpaid levy and wages

(3)The arrangement must:

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

(b)include an audit report in accordance with clause 12; and

(c)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.

Long service leave payments

(4)If a relevant long service leave payment has been made in relation to employees covered by the arrangement, the arrangement may specify the payment, including doing all of the following:

(a)specifying the amount of the payment;

(b)specifying the employee to whom the payment relates;

(c)proving the existence and amount of the payment;

(d)including such other details as are required by the form.

(5)A relevant long service leave payment, in relation to an employee covered by the arrangement, means a long service leave payment the person made:

(a)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

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

(6)If the arrangement specifies one or more long service leave payments under subclause (4) of this clause, the arrangement must:

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

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

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

(iii)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

(b)specify the total amount of the specified long service leave payments.

Other matters

(7)The arrangement must:

(a)include any other relevant information required by the form; and

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

(c)otherwise comply with any requirements set out in the form.

Note 1: Strict compliance with the form is not required, and substantial compliance is sufficient (see section 25C of the Acts Interpretation Act 1901).

Note 2: The Board may, with the agreement of the person, approve the arrangement as varied to correct minor or technical errors made in the completion of the approved form (see clause 15).

Meaning of subclause 10(8) amount

(8)The subclause 10(8) amount in respect of wages is equal to what would be the original amount of unpaid levy in respect of the wages if the original amount of unpaid levy were worked out on:

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

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

11Assumptions#

For the purposes of specifying or including information in an unpaid levy payment arrangement that a person gives to the Corporation:

(a)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

(b)the person must assume that:

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

(ii)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

(c)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:

(i)the employment of the employee; and

(ii)the employment of a class of employees of which the employee was a member.

12Audit reports#

For the purposes of paragraph 10(3)(b), an unpaid levy payment arrangement must include a report that:

(a)is prepared by an auditor; and

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

(c)includes reasons for the opinion included in the report.

13Further information#

(1)Within 30 days after a person gives an unpaid levy payment arrangement to the Corporation under clause 9, the Board may, by written notice to the person, request the person to give the Corporation specified further information or documents in relation to the arrangement.

(2)For the purposes of paragraphs 14(3)(b) and (6)(b), the person must comply with the notice before the end of:

(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:

(i)the period stated in the notice; or

(ii)a period previously approved under this paragraph.

Division 4 · Approval of unpaid levy payment arrangements

14Board consideration of unpaid levy payment arrangements#

(1)This clause applies if a person gives to the Corporation under clause 9 an unpaid levy payment arrangement.

Decisions by the Board

(2)Before the end of the period covered by subclause (3) of this clause, the Board must decide:

(a)to approve the unpaid levy payment arrangement; or

(b)to refuse to approve the arrangement.

(3)For the purposes of subclause (2), the period covered by this subclause is 30 days starting on the day after:

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

(b)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.

(4)The Board must give the person written notice of a decision under subclause (2) of this clause.

(5)A notice of a decision to refuse to approve the unpaid levy payment arrangement must include:

(a)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.

Note: Clause 17 provides that an application may be made to the Administrative Review Tribunal for review of a decision of the Board to refuse to approve an unpaid levy payment arrangement.

Grounds for decisions

(6)The Board must decide to approve the unpaid levy payment arrangement, unless the Board is satisfied on reasonable grounds that:

(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

(c)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.

(7)A period of employment of an employee covered by the arrangement is a relevant employment period if payment for the period of employment occurred during a period covered by the arrangement in relation to the employee.

15Correction of minor or technical errors#

(1)This clause applies if a person gives an unpaid levy payment arrangement to the Corporation under clause 9.

(2)The Board may, at the written application, or with the written consent, of the person:

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

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

(3)If the arrangement is varied under subclause (2), the Corporation must give the person a copy of the arrangement as varied.

Division 5 · Other matters

16Approved forms#

(1)The Corporation must, by notifiable instrument:

(a)approve a form for the purposes of clause 7; and

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

(2)An approved form must set out the effect of sections 137.1 and 137.2 of the Criminal Code (about giving false or misleading information or documents).

(3)Without limiting subclause (1) of this clause, an approved form may require an arrangement to include any information that could be required to be included in a return under section 5 of this Act by a form approved under subsection 5(2A) of this Act (disregarding paragraph 19(4)(a) of this Schedule).

17Review by Administrative Review Tribunal#

An application may be made to the Administrative Review Tribunal for review of the following decisions by the Board or the Corporation:

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

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

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

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

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

18This Part does not affect unpaid levy#

To avoid doubt, nothing in this Part affects:

(a)a person’s liability to pay unpaid levy; or

(b)the amount of unpaid levy payable by a person.

Note: If and when a person complies with an approved unpaid levy payment arrangement, clause 27 remits the unpaid levy that remains payable at that time.

Part 3 · Implementation of approved unpaid levy payment arrangements

Division 1 · Application of this Act in relation to unpaid levy in respect of wages covered by approved arrangements

19Application of this Act—approved unpaid levy payment arrangements#

Application of this clause

(1)This clause starts to apply when the Board approves, under clause 14, an unpaid levy payment arrangement that a person gives to the Corporation.

Collection of unpaid levy

(2)The following provisions of this Act do not apply in relation to unpaid levy in respect of the wages covered by the arrangement:

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

(b)section 7 (additional levy);

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

Note: However, if the person fails to comply with the arrangement, these provisions would apply in relation to the outstanding unpaid levy amount (see clause 28).

(3)If, immediately before the day the Board approves the unpaid levy payment arrangement, an arrangement (the section 6 arrangement) was in effect under section 6 of this Act for an extension of time for the person:

(a)to pay an amount of levy; or

(b)to pay an amount of levy by instalments;

the section 6 arrangement ceases to have effect to the extent it relates to unpaid levy in respect of the wages covered by the unpaid levy payment arrangement.

Reporting

(4)The following provisions of this Act do not apply, and are taken never to have applied, in relation to the employment of an employee covered by the arrangement in a relevant employment period:

(a)section 5 (returns by employers);

(b)section 10 (requirement to give report to Corporation).

Note: Levy is generally payable under section 4 of this Act at the end of a period after the end of a month in respect of which a monthly return is required under section 5 of this Act.

However, this subclause provides that section 5 of this Act does not apply (and is taken never to have applied) in relation to unpaid levy in respect of the wages covered by the arrangement. As a result, section 4 of this Act also does not apply (and is taken never to have applied) in relation to such unpaid levy.

Division 2 · Payment of unpaid levy in instalments and remission

Subdivision A · Payment of unpaid levy in instalments

20Application of this Subdivision#

This Subdivision applies if the Board approves under clause 14 an unpaid levy payment arrangement a person gives to the Corporation.

21Complying with unpaid levy payment arrangements#

(1)Subject to subclause (3), the person complies with the arrangement as soon as subclause (2) begins to apply.

(2)This subclause applies if and when the target amount for the sixth target day under the arrangement has been paid.

Note: For the purposes of this subclause and subclause (3), payments may be made at any time on or before a target day. The person complies with the arrangement as soon as the target amount for the sixth target day has been paid, provided that it is paid by the end of the sixth target day. This may be at any time after approval of the arrangement and may be before the sixth target day.

(3)However, the person never complies with the arrangement if:

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

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

(4)To avoid doubt, for the purposes of this clause, it is not necessary for the person to pay more than the target amount for the sixth target day under the arrangement.

22Meaning of target day and target amount#

(1)Subject to subclause 24(4) (postponement of target days), each day specified in column 1 of the following table is a target day under the arrangement. The target amount, for a target day, is the amount, of unpaid levy in respect of the wages covered by the arrangement, that is equal to the amount specified in column 2 of the relevant item.

Payments under arrangement
	Column 1	Column 2
Item	Target day	Target amount
1	The first due day	20% of the base amount under the arrangement
2	The first anniversary of the first due day	35% of the base amount under the arrangement
3	The second anniversary of the first due day	50% of the base amount under the arrangement
4	The third anniversary of the first due day	60% of the base amount under the arrangement
5	The fourth anniversary of the first due day	70% of the base amount under the arrangement
6	The fifth anniversary of the first due day	80% of the base amount under the arrangement

(2)The first due day is the day that is:

(a)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.

23Applications to postpone target days#

(1)This clause applies to a target day specified in an item of the table in subclause 22(1).

(2)The person may make a written application to the Corporation to postpone the target day to another specified day.

(3)The specified day must be a day occurring no later than 6 months after the day (the original target day) specified in the table.

(4)The application must be given to the Corporation no later than 2 months before the original target day.

(5)No more than one application may be made under this clause in relation to any particular target day.

24Decisions to postpone target days#

Decisions to postpone target days

(1)Within 30 days after an application is made under clause 23 in relation to a target day, the Board may, by written notice to the person:

(a)postpone the target day to:

(i)the later day applied for; or

(ii)a later day that is earlier than that applied for; or

(b)refuse to postpone the target day.

(2)A notice of a decision under subparagraph (1)(a)(ii) or paragraph (1)(b) of this clause must include:

(a)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.

Grounds for decision

(3)The Board may postpone the target day to a later day under subclause (1) of this clause only if the Board is reasonably satisfied that:

(a)the application is made in accordance with clause 23; and

(b)either:

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

(ii)exceptional circumstances exist that justify the postponement.

Effect of decisions to postpone target days

(4)If the Board postpones the target day to a later day, this Schedule (other than clause 23 and this clause) have effect as if the reference in column 1 of the table in subclause 22(1) to the original target day were a reference to the later day.

Review by Administrative Review Tribunal

(5)An application may be made to the Administrative Review Tribunal for review of the following decisions by the Board:

(a)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);

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

(6)If an application to the Administrative Review Tribunal for the review of a decision of the Board under subparagraph (1)(a)(ii) or paragraph (1)(b) of this clause is made under the Administrative Review Tribunal Act 2024, clause 28 (failure to comply with arrangement) of this Schedule does not apply in relation to the unpaid levy payment arrangement before:

(a)if the application is withdrawn or dismissed—the time when the application is withdrawn or dismissed; or

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

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

(ii)otherwise—the end of the appeal period.

(7)For the purposes of subclause (6) of this clause:

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

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

25Meaning of base amount#

The base amount under the arrangement is equal to the amount specified in the arrangement under paragraph 10(3)(a).

Note: The base amount is reduced by any long service leave payments specified in the arrangement (see subclause 26(2)).

26Long service leave payments#

(1)This clause applies if the arrangement specifies one or more long service leave payments under subclause 10(4).

(2)Despite clause 25, the base amount under the arrangement is equal to the amount mentioned in clause 25, less the amount specified in the arrangement under paragraph 10(6)(b).

Note: Paragraph 10(6)(b) requires the arrangement to specify the total amount of the long service leave payments specified in the arrangement.

Per-employee effect of payment limited to per-employee amount of unpaid levy

(3)Subclause (4) of this clause applies if the amount specified in the arrangement under subparagraph 10(6)(a)(i) in relation to an employee is greater than the amount specified in the arrangement under subparagraph 10(6)(a)(ii) in relation to the employee.

Note Subparagraph 10(6)(a)(i) requires the arrangement to specify the total amount of the long service leave payments specified in the arrangement that relate to the employee. Subparagraph 10(6)(a)(ii) requires the arrangement to specify the total subclause 10(8) amount in respect of the wages covered by the arrangement in respect of the employee.

(4)For the purposes of subclause (2) of this clause, the amount specified in the arrangement under paragraph 10(6)(b) is taken to be reduced by the difference between the amounts mentioned in subclause (3) of this clause.

Subdivision B · Remission of remaining unpaid levy on complying with arrangements

27Remission of remaining unpaid levy on complying with arrangements#

If and when a person complies with an unpaid levy payment arrangement, the unpaid levy in respect of the wages covered by the arrangement that remains payable by the person at that time is remitted in full.

Division 3 · Failure to comply with arrangements

28Failure to comply with arrangements#

Application of this clause

(1)This clause applies if:

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

(b)the person fails to comply with the arrangement.

Note: However, if an application has been made to the Administrative Review Tribunal for review of a decision under subparagraph 24(1)(a)(ii) or paragraph 24(1)(b), this clause does not apply before the time mentioned in subclause 24(6).

(2)The person fails to comply with the arrangement at the end of the first target day (if any), under the arrangement, at which the total amount of unpaid levy, in respect of the wages covered by the arrangement, that has been paid is less than the target amount for the target day.

Due date for payment of outstanding unpaid levy amount

(3)Subject to section 6 of this Act, the outstanding unpaid levy amount is payable on the day after the person first fails to comply with the arrangement.

Note 1: Additional levy is payable in relation to any part of the outstanding unpaid levy amount that remains unpaid after the time when it becomes payable (see section 7 of this Act).

Note 2: Section 6 of this Act provides for the extension of time for payment of an amount of levy or additional levy, and for payment of such an amount by instalments. For the application of section 6 of this Act to the outstanding unpaid levy amount, see paragraph (5)(a) of this clause.

(4)The outstanding unpaid levy amount is the total amount of unpaid levy in respect of the wages covered by the arrangement that remains payable at the time the person fails to comply with the arrangement.

Effect of failure to comply with arrangements

(5)Despite subclause 19(2) of this Schedule, when the person fails to comply with the unpaid levy payment arrangement:

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

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

(c)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.

(6)To avoid doubt, for the purposes of section 7 and subsection 9(2) of this Act, as they apply because of subclause (5) of this clause, it is irrelevant whether any additional levy was payable under section 7 of this Act before the Board approved the unpaid levy payment arrangement.

Division 4 · Other matters

29Unpaid levy payment arrangements do not require payment of more than total original amount of unpaid levy#

(1)Subclause (2) applies if:

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

(b)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.

Note: This situation may arise due to errors in the arrangement or because of the assumptions mentioned in clause 11.

(2)Despite subclause 22(1), the target amount, for the target day, is the total original amount of unpaid levy in respect of the wages covered by the arrangement.

(3)To avoid doubt, clause 11 does not affect how the total original amount of unpaid levy in respect of the wages covered by the arrangement is worked out for the purposes of paragraph (1)(b) or subclause (2) of this clause.

Note: For reimbursements of overpayments of levy, see section 47 of the Administration Act.

Sourced from the Federal Register of Legislation at legislation.gov.au, © Commonwealth of Australia, licensed under CC BY 4.0. Compilations may have been reformatted.

1Short title#

2Commencement#

3Interpretation#

3AApplication of Criminal Code#

3BMeaning of eligible wages#

4Due date for payment#

5Returns by employers#

6Extension of time and payment by instalments#

7Additional levy#

8Remission of additional levy#

9Recovery of levy or additional levy#

9APayment arrangements for historical arrears of levy#

10Requirement to give report to Corporation#

10ACorporation may require auditor to give report#

10BPayment of auditor fees#

11Functions of Corporation under this Act#

12Access to premises and books#

13Power to obtain information and evidence#

13ACivil penalty provisions#

13BCivil penalty provisions contravened by executive officers#

13CEstablishing whether an executive officer took reasonable steps to prevent the contravention of a civil penalty provision#

14Secrecy#

15Regulations#

1Simplified outline of this Schedule#

2Definitions#

3Meaning of unpaid levy calculation day#

4This Schedule does not apply to unpaid levy subject to court orders#

5Notices of intention to give unpaid levy payment arrangements#

6Draft payment arrangements#

7Form of draft payment arrangements#

8Review by Corporation#

9Unpaid levy payment arrangements#

10Form and content of unpaid levy payment arrangements#

11Assumptions#

12Audit reports#

13Further information#

14Board consideration of unpaid levy payment arrangements#

15Correction of minor or technical errors#

16Approved forms#

17Review by Administrative Review Tribunal#

18This Part does not affect unpaid levy#

19Application of this Act—approved unpaid levy payment arrangements#

20Application of this Subdivision#

21Complying with unpaid levy payment arrangements#

22Meaning of target day and target amount#

23Applications to postpone target days#

24Decisions to postpone target days#

25Meaning of base amount#

26Long service leave payments#

27Remission of remaining unpaid levy on complying with arrangements#

28Failure to comply with arrangements#

29Unpaid levy payment arrangements do not require payment of more than total original amount of unpaid levy#

Defined terms · 37

Connections

History · 1 version

Key facts

1Short title#

2Commencement#

3Interpretation#

3AApplication of Criminal Code#

3BMeaning of eligible wages#

4Due date for payment#

5Returns by employers#

6Extension of time and payment by instalments#

7Additional levy#

8Remission of additional levy#

9Recovery of levy or additional levy#

9APayment arrangements for historical arrears of levy#

10Requirement to give report to Corporation#

10ACorporation may require auditor to give report#

10BPayment of auditor fees#

11Functions of Corporation under this Act#

12Access to premises and books#

13Power to obtain information and evidence#

13ACivil penalty provisions#

13BCivil penalty provisions contravened by executive officers#

13CEstablishing whether an executive officer took reasonable steps to prevent the contravention of a civil penalty provision#

14Secrecy#

15Regulations#

1Simplified outline of this Schedule#