Guidance Notes

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  • Guidance Note on Coverage of the Coal Mining Industry Long Service Leave Scheme
    This Guidance Note is provided by the Coal Mining Industry (Long Service Leave Funding) Corporation (Coal LSL) to assist employees and employers to understand Coal LSL's views as to who is covered by the long service leave scheme which applies in the black coal mining industry (the "LSL Scheme"), and which is governed by the Coal Mining Industry (Long Service Leave) Administration Act 1992 and associated legislation (the "Act").
  • Guidance Note on Accruing and Debiting of Long Service Leave
    This Guidance Note is provided by the Coal Mining Industry (Long Service Leave Funding) Corporation (Coal LSL) to assist employees and employers to understand Coal LSL's views as to how long service leave is accrued and how long service leave should be taken and debited under the long service leave scheme which applies in the black coal mining industry (the "LSL Scheme"), and which is governed by the Coal Mining Industry (Long Service Leave) Administration Act 1992 and associated legislation (the "Act").
  • Guidance Note on Audit Report Requirements
    This Guidance Note is provided by the Coal Mining Industry (Long Service Leave Funding) Corporation (Coal LSL) to assist employers to understand Coal LSL's views as to how employers can meet the audit report requirements of the Coal Mining Industry (Long Service Leave) Payroll Levy Collection Act 1992 (the "Collection Act").
  • Guidance Note On The Calculation of Reimbursable Amounts and Eligible Wages For The Purpose of Calculating Long Service Leave Levy
    This Guidance Note is provided by the Coal Mining Industry (Long Service Leave Funding) Corporation (Coal LSL) to assist employers to understand Coal LSL's approach to the reimbursement of long service leave (LSL) payments made by employers and Coal LSL's view on what are eligible wages for the purposes of calculating LSL levy.