Commonwealth Numbered Acts Commonwealth Numbered ActsPart 1 -- Amendments relating to levy
Coal Mining Industry (Long Service Leave) Payroll Levy Collection Act 1992
1 Section 3
Insert:
"base rate of pay" has the same meaning as in the Fair Work Act 2009 .
2 Section 3 (definition of eligible wages )
Repeal the definition, substitute:
"eligible wages" has the meaning given by section 3B.
3 Section 3
Insert:
"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.
4 After section 3A
Insert:
(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 the base 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
(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.
5 Application of item 4
The amendment made by item 4 of this Schedule applies in relation to levy payable in respect of employment on or after 1 January 2012.
Part 2 -- Amendments relating to audit and reporting requirements etc.
Coal Mining Industry (Long Service Leave) Payroll Levy Collection Act 1992
6 Section 3
Insert:
"employer" has the same meaning as in the Administration Act.
7 Section 3A
Before "Chapter 2", insert "(1)".
8 At the end of section 3A
Add:
(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 1 Offence |
Column 2 Provision 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) |
9 Section 4
Repeal the section, substitute:
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.
10 Subsections 5(1) and (1A)
Repeal the subsections, substitute:
(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.
11 Subsection 5(3)
Repeal the subsection, substitute:
(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.
(4) Subsection (1) is a civil penalty provision .
Note: Part 7A of the Administration Act provides for pecuniary penalties for contraventions of civil penalty provisions.
12 Subsection 9(2)
Omit "Subject to subsection (3), an", substitute "An".
13 Subsections 9(3) and (4)
Repeal the subsections, substitute:
(3) The annual report of the Corporation for a financial year must include particulars of:
(a) any amounts paid to, or recovered by, the Corporation or another person under this section during the financial year; and
(b) any proceedings brought by the Corporation to recover an amount under subsection (2) during the financial year.
Note: Section 9 of the Commonwealth Authorities and Companies Act 1997 imposes annual reporting requirements.
14 Section 10
Repeal the section, substitute:
10 Requirement 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.
(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.
(3) Subsection (1) is a civil penalty provision .
Note: Part 7A of the Administration Act provides for pecuniary penalties for contraventions of civil penalty provisions.
10A Corporation 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:
(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 period; 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 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.
(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.
(5) Subsection (3) is a civil penalty provision .
Note: Part 7A of the Administration Act provides for pecuniary penalties for contraventions of civil penalty provisions.
(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.
15 Subsection 12(4) (penalty)
Repeal the penalty, substitute:
Penalty: 30 penalty units.
16 Subsection 13(8) (penalty)
Repeal the penalty, substitute:
Penalty: 30 penalty units.
17 Subsection 13(8B)
Repeal the subsection.
18 Subsection 14(3) (penalty)
Repeal the penalty, substitute:
Penalty: 100 penalty units or imprisonment for 2 years, or both.
19 After paragraph 15(e)
Insert:
(ea) requiring employers to appoint an auditor; and
20 Paragraph 15(f)
Omit "a fine of $1,000", substitute "50 penalty units".
21 Application of item 9
Section 4 of the Coal Mining Industry (Long Service Leave) Payroll Levy Collection Act 1992 , as substituted by item 9 of this Schedule, applies in relation to levy payable in respect of employment on or after 1 January 2012.
22 Application of items 10 and 11
The amendments made by items 10 and 11 of this Schedule apply in relation to returns made in respect of employment on or after 1 January 2012.
23 Application of item 13
The amendment made by item 13 of this Schedule applies to the financial year that started on 1 July 2011 and to later financial years.
24 Application of section 10 of the Payroll Levy Collection Act
Section 10 of the Coal Mining Industry (Long Service Leave) Payroll Levy Collection Act 1992 , as inserted by item 14 of this Schedule, applies to the financial year that started on 1 July 2011 and to later financial years.
25 Application of section 10A of the Payroll Levy Collection Act
Section 10A of the Coal Mining Industry (Long Service Leave) Payroll Levy Collection Act 1992 , as inserted by item 14 of this Schedule, applies to a period that ends on or after 1 January 2012, whether or not the period begins before that date.
26 Application of items 15 to 18
(1) The amendments made by items 15 to 18 of this Schedule apply in relation to acts and omissions that occur on or after 1 January 2012.
(2) For the purposes of this item, if an act or omission is alleged to have occurred between 2 dates, one before and one on or after 1 January 2012, the act or omission is taken to have occurred before 1 January 2012.