Commonwealth Numbered Acts

COAL MINING INDUSTRY (LONG SERVICE LEAVE) PAYROLL LEVY COLLECTION ACT 1992 No. 61 of 1992 - SECT 5

5.(1) A person who employs eligible employees at any time during a month that
ends after the commencement of this Act must, within 28 days after the end of
that month, make a return of the eligible wages paid by the person to those
employees during that month. Penalty: $1,000.

(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 a form approved by the Board; and

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

(3) It is a defence to a prosecution for failure to comply with subsection (1)
if the defendant establishes that there was a reasonable excuse for the
failure.