Legal Obligations
Legal Obligations


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 returns 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.

*The definition of ‘employer’ in Coal LSL’s legislation refers only to a national system employer as defined in section 14 of the Fair Work Act 2009.

Section: Audit resources

Audit resources

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

IMPORTANT: When completing a form electronically, ensure full functionality of fillable fields by downloading the form to your computer before completing it.

Guidance Note on Audit Report RequirementsAuditor Checklist
Section: Audit FAQs

Auditor FAQs