Audits

Section: Audit reports

Annual audit reports

Employers of eligible employees are legally obligated to submit an annual audit report.

An annual audit report provides an auditor’s opinion as to whether an employer has paid the correct levy amount (including any additional levy) and claimed the right reimbursements.

Any issues with levy advices and payments discovered during auditing must be detailed in your audit report, as described in the support materials, and any payment errors remedied.

Under Section 10 of the Coal Mining Industry (Long Service Leave) Payroll Levy Collection Act 1992, annual audit reports must be lodged within six months of the end of the financial year. You can lodge an audit report by email or mail to Coal LSL, Locked Bag 2021, Newcastle NSW 2300.

If you have any questions about this information, please email our Technical Compliance team or call 1300 852 625 between 8.30am and 5.00pm Monday to Friday (AEST).

Section: Audit resources

Audit resources

The following resources are provided to assist with the process.

Auditor FAQs