Coal Mining Industry (Long Service Leave Funding) Corporation v Hitachi Construction Machinery (Australia) Pty Ltd [2023] FCA 68

FEDERAL COURT OF AUSTRALIA Coal Mining Industry (Long Service Leave Funding) Corporation v Hitachi Construction Machinery (Australia) Pty Ltd [2023] FCA 68 File number: NSD 843 of 2021

Judgment of: RAPER J

Date of judgment: 8 February 2023

Catchwords: INDUSTRIAL LAW – whether the employees were "eligible" employees within the meaning of the Coal Mining Industry (Long Service Leave) Administration Act 1992 (Cth) – whether any recovery of outstanding levies are subject to the prescribed limitation period under s 14(1)(d) of the Limitation Act 1969 (Cth) – application allowed in part

Legislation: Constitution ss 81, 109 Coal Excise Act 1949 (Cth) Coal Mining Industry (Long Service Leave) Administration Act 1992 (Cth) Pt 5A; ss 3, 4, 6(2)(a), 7, 7(da) 8, 9, 10, 39, 39A, 39A(2), 39A(3), 39AA, 39AA(2)(c), 39AB(5), 39BC, 39CA, 39CB, 39CC, 39D, 39DA, 39E, 39EA, 39EB, 40, 41, 43, 43(5), 43(6), 44, 47, 48, 49, 49A, 49A(2), 51, 52A, 52C Coal Mining Industry (Long Service Leave Funding) Act 1992 (Cth) s 44(3) Coal Mining Industry (Long Service Leave Funding) Amendment Act 2009 (Cth) Sch 2 Coal Mining Industry (Long Service Leave) Amendment Act 2011 (Cth) Coal Mining Industry (Long Service Leave) Payroll Levy Act 1992 (Cth) ss 4, 5, 6 Coal Mining Industry (Long Service Leave) Payroll Levy Collection Act 1992 (Cth) ss 3, 3B, 4, 5, 6, 7, 8, 9, 9(2), 10, 10(1), 10A, 10B, 11, 11(1), 12, 13, 13(7), 13A, 13A(2) Coal Tariff Legislation Amendment Act 1992 (Cth) Excise Tariff Act 1921 (Cth) Fair Work Act 2009 (Cth) ss 48(5), 113, 155, 535 Federal Court of Australia Act 1976 (Cth) s 21 Income Tax Assessment Act 1936 (Cth) s 206 Judiciary Act 1903 (Cth) ss 64, 79, 79(1) Public Governance, Performance and Accountability Act 2013 (Cth) s 46 Regulatory Powers (Standard Provisions) Act 2014 (Cth) Pt 4; ss 82, 82(2) Regulatory Powers Standardisation Reform Act 2017 (Cth) States Grants (Coal Mining Industry Long Service Leave) Act 1949 (Cth) Limitation Act 1969 (NSW) ss 10, 10(3) 11, 14(1)(d), 14(3), 18, 18(1) Limitation of Actions Act 1974 (Qld) Long Service Act 1955 (NSW) s 4(2)(b)(i) Long Service Act 1987 (SA) s 4(2) Coal Mining Industry (Long Service Leave) Payroll Levy Regulations 2018 (Cth) reg 6 Fair Work Regulations 2009 (Cth) Part 3-6, Division 3 Employer Reimbursement Rules 2017 (Cth) rr 8, 9, 10