Document ID: chunk:federal_register_of_legislation:F2017L00415:body:0:p1
Version: federal_register_of_legislation:F2017L00415
Segment Type: other
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Character Range: 2–2782

Employer Reimbursement Rules 2017

The Board of the Coal Mining Industry (Long Service Leave Funding) Corporation makes the following Rules under subsection 45(1) of the Coal Mining Industry (Long Service Leave) Administration Act 1992.
Dated  28 February 2017

  Darlene Perks
  Chief Executive Officer

Part 1 Preliminary

1 Name of Rules

  These Rules are the Employer Reimbursement Rules 2017.

2 Commencement

  These Rules commence on 1 July 2017.

3 Revocation

  The Employer Reimbursement Rules 2011 are revoked.

4 Definitions

  In these Rules:
Act means the Coal Mining Industry (Long Service Leave) Administration Act 1992.
post-2012 entitlement, for an eligible employee, means the amount of LSL credit (in hours) accrued by the eligible employee in respect of the period starting on 1 January 2012.
pre-2012 entitlement, for an eligible employee, means the amount of long service leave (in hours) accrued by the eligible employee in respect of the period before 1 January 2012.

Note   Several other words and expressions used in these Rules have the meaning given by section 4 of the Act, for example:
• eligible employee
• eligible wages
• employer
• LSL credit
• Payroll Levy Collection Act.

Part 2 Notional accounts

5 Creation of notional accounts

 (1) The Corporation must create a notional account for each person who becomes an eligible employee after the commencement of these Rules.

 (2) Subrule (1) does not require the Corporation to create a notional account for a person unless the Corporation is aware that the person is an eligible employee.

 (3) A notional account established before the commencement of these Rules is to be taken by the Corporation to be a notional account created under subrule (1).

6 Recording of amounts of levy

  The Corporation must, for each month, record in the notional account for an eligible employee, the amount paid by an employer in respect of the employee as levy under the Payroll Levy Collection Act, for the month.

7 Correction of notional accounts

 (1) The Corporation may make corrections to a notional account if it determines that the details of that account are incorrect.

 (2) If the Corporation makes a correction under subrule (1) it must record the reasons why the correction was made.

Part 3 Calculation of reimbursable amounts (Part 5A of the Act)

8 How does the Board decide the reimbursable amount for an employer?

 (1) If the Corporation receives a claim from an employer for reimbursement under section 44 of the Act after the commencement of these Rules, the Board must decide the amount the employer is to be reimbursed by calculating that amount in accordance with:
 (a) if the employer made a payment under Part 5A of the Act to an eligible employee – Rule 9