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Long Service Leave Funding Corporation
Established by the Coal Mining Industry (Long Service Leave) Administration Act 1992 (The Act), the Coal Mining Industry (Long Service Leave Funding) Corporation (The Corporation) is responsible for the administration of the Coal Mining Industry Long Service Leave Fund (The Fund).
About Corporation
How the fund was established
The Fund has operated since 1949 to provide reimbursement payments to employers paying long service leave to persons employed in the black coal industry in New South Wales, Queensland, Western Australia and Tasmania. The Coal Mining Industry (Long Service Leave) Payroll Act 1992 and the Coal Mining Industry (Long Service Leave) Payroll Levy Collection Act 1992 enable:
- the raising of levies by the Commonwealth on employers of 'eligible employees' in the black coal industry, and
- appropriations to the Fund to form assets from which these reimbursement payments are made.
This centralised method of funding long service leave payments was created to fund the employer's liability of long service leave entitlements for eligible employees in the industry, based on 'industry service' rather than service with any single employer.
The Corporation is subject to accountability and reporting obligations set out in the Commonwealth Authorities and Companies Act 1997 (CAC Act).
The Corporation's portfolio department is the Department of Employment and Workplace Relations.