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SEAFARERS REHABILITATION AND COMPENSATION LEVY COLLECTION REGULATIONS 2002 2002 NO. 152
EXPLANATORY STATEMENTStatutory Rules 2002 No. 152
Issued by the authority of the Minister for Employment and Workplace Relations
Seafarers Rehabilitation and Compensation Levy Collection Act 1992
Seafarers Rehabilitation and Compensation Levy Collection Regulations 2002
Section 16 of the Seafarers Rehabilitation and Compensation Levy Collection Act 1992 (the Levy Collection Act) provides that the Governor-General may make regulations necessary or convenient to be prescribed for carrying out or giving effect to the Levy Collection Act or for facilitating the collection or recovery of amounts of levy payable to the Commonwealth under Section 8 of the Levy Collection Act.
Section 8 of the Levy Collection Act provides that levy which is payable on a seafarer berth may be recovered by the Commonwealth as a debt due to the Commonwealth.
Section 100 of the Seafarers Rehabilitation and Compensation Act 1992 (the Seafarers Act) provides that if the Minister has revoked the approval of a trading corporation under section 99 then the Minister may, by notice published in the Gazette, declare that the Seafarers Safety, Rehabilitation and Compensation Authority (the Authority) is to have the Funds functions, powers and obligations under the Seafarers Act. This means that the Authority takes over the Fund's responsibilities.
Once the Minister has made a declaration under section 100 of the Seafarers Act, the Seafarers Rehabilitation and Compensation Levy Act 1992 (the Levy Act) provides that a levy is imposed on each seafarer berth (seafarer berth and prescribed ship are terms used in the Seafarers Act). Corresponding Regulations under that Act, setting the amount of the levy, have also been made. A Regulation Impact Statement (RIS) is attached to the Explanatory Statement for those Regulations.
On 17 April 2002 by notice in the Commonwealth of Australia Gazette, the Minister for Employment and Workplace Relations declared the Authority to have the functions, powers and liabilities of the Fund under the Seafarers Act (following the revocation of the approval of the trading corporation which had been the Fund).
The Fund is the safety-net provider of rehabilitation and compensation entitlements under the Seafarers Act.
The purpose of the levy is to provide funding resources for the Authority, which is operating as the Fund, to meet the costs of its obligations under the Seafarers Act. These obligations include the payment of workers' compensation and rehabilitation costs, insurance premiums and administration costs.
These Regulations provide for matters associated with the collection of the levy. The Regulations:
• prescribe for a levy collector to whom the levy is to be paid (who is acting on behalf of the Commonwealth) and the manner of payment of the levy;
• provide for the giving of returns required under the Levy Collection Act;
• provide for the keeping of registers of information by employers who must pay the levy;
• provide for the refund of overpayments of a levy; and
• provide for the form of a search warrant under section 13 of the Levy Collection Act.
Details of the Regulations are set out in the attachment.
The commencement date of the Regulations is 1 July 2002.
ATTACHMENT
SEAFARERS REHABILITATION AND COMPENSATION LEVY COLLECTION REGULATIONS 2002
Regulation 1 - Name of Regulations
Regulation 1 sets out the name of the Regulations.
Regulation 2 - Commencement
Regulation 2 provides that the commencement date of the Regulations is 1 July 2002.
Regulation 3 - Definitions
Regulation 3 provides that the meaning of `Act' for the purposes of the Regulations is the Seafarers Rehabilitation and Compensation Levy Collection Act 1992.
Regulation 3 provides that for the purposes of the Regulations the term `levy collector' means the Australian Maritime Industry Compensation Agency Limited ACN 057 079 151.
Regulation 4 - Returns
Section 6 of the Act provides that an employer must provide a return containing certain information to the person prescribed by the Regulations, within 14 days of the beginning of each quarter.
Subregulation 4(1) prescribes the levy collector (defined in regulation 3) as the person to whom a return is to be given.
Subregulation 4(2) provides the postal address, fax number and email address, of where a return mentioned in Section 6 of the Act must be given.
Subregulation 4(3) specifies additional information about the payment of the levy which must be provided by the employers with the return. The additional information which must be provided with the return is:
• the amount of the levy paid for the quarter;
• the manner of payment of the levy;
• the date when the payment was made; and
• the employer's Australian Business Number.
Regulation 4 also provides that the penalty for non-compliance with the requirement to provide the additional information set out in subregulation 4(3) with the return is 5 penalty units.
Regulation 5 - Manner of payment
Subregulation 5(1) provides that employers must pay the levy by cheque or direct debit to the Department's account.
Subregulation 5(2) provides that the levy collector may recover levy payable under the Act for the Commonwealth.
Regulation 6 - Levy registers
Subregulation 6(1) provides that an employer must keep a register that records, for the first day of each quarter, the name of the prescribed ship on which the employer employed or engaged seafarers and the number of seafarer berths on each of those prescribed ships.
The penalty for non-compliance with subregulation 6(1) is 5 penalty units.
Subregulation 6(2) provides that an employer must keep an entry in the register for 5 years, after the employer became liable for the levy. The penalty for non-compliance with subregulation 6(2) is 5 penalty units.
Subregulation 6(3) provides that the employer must give a copy of the register to the Authority or the levy collector, within 7 days after the request is made. The penalty prescribed for non-compliance with subregulation 6(3) is 5 penalty units.
Subregulation 6(4) provides that an employer is not excused from giving a copy of the register to the Authority or the levy collector because the register may tend to incriminate the employer.
Subregulation 6(5) provides however, that the register and any information or thing obtained as a consequence of giving a copy of the register to the Authority or the levy collector, are not admissible in evidence in any criminal proceedings against the employer [other than proceedings for an offence against subregulation 6(1), 6(2) or 6(3) or section 137.1 (relating to the giving of false or misleading information) or section 137.2 of the Criminal Code (relating to the producing of false or misleading documents) in relation to giving a copy of the register].
Regulation 7 - Refund of overpayments
Regulation 7 provides for refund of overpayment of the levy by the Authority to the employer, upon a request in writing within the quarter in which the levy was paid.
Regulation 8 - Warrant to enter premises
Regulation 8 provides that a warrant to enter premises under subsection 13(2) of the Act, must be in the form set out in Schedule 1 of the Regulations.
Schedule 1 - Warrant to enter premises
Schedule 1 sets out the form of the warrant as provided in regulation 8.