New South Wales Consolidated Acts

WORKPLACE INJURY MANAGEMENT AND WORKERS COMPENSATION ACT 1998 - SECT 39A

39A Contributions to Fund by Comcare employers

(1) Each Comcare employer must pay the contributions prescribed by this section to the Authority for payment into the Workers Compensation Operational Fund.

(2) The contribution to be paid by a Comcare employer, in respect of each financial year (being a financial year during the whole or part of which the person was a Comcare employer), is an amount equal to the percentage (determined by the Authority in accordance with this section) of the deemed premium income of the Comcare employer during the relevant period when the person was a Comcare employer.

(3) The percentage determined by the Authority pursuant to subsection (2)--

(a) subject to paragraph (b), is to be such as, in the opinion of the Authority, will be sufficient to yield the total amount to be contributed to the Fund by Comcare employers in respect of the relevant financial year as determined pursuant to section 38, and

(b) is to be 60%, or such other percentage (not exceeding 70%) as determined by the Authority by order, of the percentage determined in accordance with section 39, and

(c) is to be rounded to 2 decimal places, and

(d) is to be the same percentage for all Comcare employers.

Example--: If the percentage determined in accordance with section 39 is 4%, unless an order under subsection (3) (b) has been made, the percentage under subsection (2) will be (60% × 4% =) 2.40%.
If the percentage determined in accordance with section 39 is still 4%, but an order under subsection (3) (b) has been made increasing that percentage to 62.1%, then the percentage under subsection (2) will be (62.1% × 4% = 2.484%, then rounded to the nearest two decimal places) 2.48%.

(4) A contribution by a Comcare employer is payable in such instalments and at such times as may be determined by the Authority and notified to the Comcare employer.

(5) The Authority may, at any time during or after a financial year, re-determine the percentage determined pursuant to subsection (2) in respect of the financial year if the estimated total amount of premium income and deemed premium income for the financial year is less than the previously estimated amount on which the original determination of the percentage was based.

(6) If a percentage is re-determined, the Authority is to make the necessary adjustments to the contributions payable by Comcare employers.

(7) If a contribution payable by a Comcare employer has not been paid within the time prescribed by or under this section--

(a) the Comcare employer is guilty of an offence and liable to a penalty not exceeding 100 penalty units, and

(b) the amount of that contribution together with a late payment fee calculated at the rate of 15% of that amount per annum compounded quarterly (or, where another rate is prescribed, that other rate) may be recovered by the Authority as a debt in any court of competent jurisdiction.

(8) Subject to subsection (3), more than one percentage may be determined by the Authority for different portions of a financial year for the purposes of subsection (2).

(9) A certificate executed by the Authority as to the amount of a contribution payable under this section by a Comcare employer specified in the certificate and the due date for payment is (without proof of its execution by the Authority) admissible in proceedings under this section and is evidence of the matters specified in the certificate.

(10) The obligation of a person (being a Comcare employer) to make a contribution under this section in respect of any period during which the person was a Comcare employer does not cease merely because the person subsequently ceases to be a Comcare employer.

(11) This section does not apply to a Comcare employer on and from the date that the Comcare employer becomes subject to the Occupational Health and Safety (Commonwealth Employment) Act 1991 of the Commonwealth.