Under the Act employers must provide Coal LSL with a report from an auditor stating whether, in the auditors opinion the employer has paid all levy amounts required to be paid, including additional levy amounts, and that the correct reimbursement payments have been made to the employer.
Breach of employers obligations can result in both criminal and civil proceedings against an employer and in certain circumstances its officers. Coal LSL has the power to seek civil penalties up to the value of 300 penalty units, which is currently the value of $63,000*. Coal LSL can also require people to produce information or documents relating to the employment of an eligible employee or which Coal LSL needs to perform its functions.
Civil proceedings may also be brought by an employee, employee organization or industrial association for breaches or potential breaches of the Act. The Court may order compensation, injunctions or other orders.
*Penalty units are defined by legislation and are subject to change.
Coal LSL has represented the value of a penalty unit as at June 2017