Commonwealth Numbered Acts

COAL MINING INDUSTRY (LONG SERVICE LEAVE) PAYROLL LEVY COLLECTION ACT 1992 No. 61 of 1992 - SECT 10

10.(1) If a company, at any time during a financial year of the company,
employed eligible employees, the auditor of the company appointed under the
Corporations Law must give to the Corporation, not later than 6 months after
the end of that year, a certificate stating whether, in the opinion of the
auditor, the company has paid all amounts of levy, or amounts of additional
levy under section 7, that the company was required to pay in respect of that
year. Penalty: $1,000.

(2) The Board may give to the auditor of a company that employed eligible
employees at any time during a particular period a written notice requiring
the auditor to give to the Corporation, not later than 28 days after receiving
the notice, a certificate stating whether, in the opinion of the auditor, the
company has paid all amounts of levy, or amounts of additional levy under
section 7, that the company was required to pay in respect of the
first-mentioned period, and, if such a notice is given, the auditor must
comply with the notice. Penalty: $1,000.

(3) If the auditor of a company gives a certificate under subsection (1) or
(2) stating that, in the opinion of the auditor, the company has not paid all
the amounts of levy, or the amounts of additional levy under section 7, that
the company was required to pay in respect of a financial year or other
period, the auditor must also state in the certificate in what respect and to
what extent, in the auditor's opinion, the company has not paid those amounts.
Penalty: $1,000.

(4) A company is liable to pay to its auditor such fees as the auditor
reasonably charges for the giving of a certificate to the Corporation under
subsection (1) or (2).

(5) If a certificate given to the Corporation by the auditor of a company
pursuant to a notice given to the auditor by the Board under subsection (2)
states that, in the opinion of the auditor, the company has paid all amounts
of levy, or amounts of additional levy under section 7, that the company was
required to pay in respect of the period to which the notice related, there is
payable to the company out of the Fund an amount equal to the amount paid by
the company to the auditor under subsection (4) in respect of the giving of
the certificate.

(6) It is a defence to a prosecution for failure to comply with a provision of
this section if the defendant establishes that there was a reasonable excuse
for the failure.