Coal Mining Industry (Long Service Leave Funding) Corporation v Hitachi Construction Machinery (Australia) Pty Ltd

• Jurisdiction: Australia Federal only
• Court: Federal Court
• Judgment Date: 08 February 2023
• Neutral Citation: [2023] FCA 68
• Date: 08 February 2023

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
Cases cited:	Air Caledonie International v Commonwealth [1988] HCA 61; 165 CLR 462 Airservices Australia v Canadian Airlines [1999] HCA 62; 202 CLR 133 Australian Securities and Investments Commission v Edensor Nominees Pty Ltd [2001] HCA 1; 204 CLR 559 Australian Tape Manufacturers Association Ltd v Commonwealth [1993] HCA 10; 176 CLR 480 Bass v Permanent Trustee Co Ltd [1999] HCA 9; 198 CLR 334 BioGiene Pty Limited v Mullan [2022] FCAFC 73 Bis Industries Limited v Construction, Forestry, Maritime, Mining and Energy Union [2021] FCA 1374 Central West Group Apprentices Ltd v Coal Mines Insurance Ltd [2008] NSWCA 348 Coal Mining Industry (Long Service Leave Funding) Corporation v Commissioner of Taxation (Cth) (1998) 85 FCR 401 Coal Mining Industry (Long Service Leave Funding) Corporation v Commissioner of Taxation [1999] FCA 249; 85 FCR 416 Codelfa Construction Pty Ltd v State Rail Authority (NSW) [1982] HCA 24; 149 CLR 337 Commonwealth v Cigamatic Pty Ltd (in liq) [1962] HCA 40; 108 CLR 372 Commonwealth v Mewett [1997] HCA 29; 191 CLR 471 Construction, Forestry, Maritime, Mining and Energy Union v Personnel Contracting Pty Ltd [2022] HCA 1; 398 ALR 404 Dao v Australian Postal Commission [1987] HCA 13; 162 CLR 317 Deputy Commissioner of Taxation v Moorebank Pty Ltd [1988] HCA 29; 165 CLR 55 DTR Securities Pty Ltd v Deputy Commissioner of Taxation (Cth) (1987) 8 NSWLR 204 Electricity Generation Corporation v Woodside Energy Ltd [2014] HCA 7; 251 CLR 640 Ellavale Engineering Pty Ltd v Pilgrim [2005] NSWCA 272; 2 DDCR 744 Fair Work Ombudsman v Toyota Material Handling (NSW) Pty Limited [2012] FCAFC 193; 209 FCR 428 Federated Engine Drivers & Firemen’s Association of Australasia v Roche Bros (Queensland) Pty Limited [1990] ACIndT 4388 Guss v Deputy Commissioner of Taxation [2015] FCA 841; 238 FCR 509 Hocking v Director-General of the National Archives of Australia [2020] HCA 19; 271 CLR 1 Idya Pty Ltd v Anastasiou [2008] NSWCA 102 Independent Commission Against Corruption v Cunneen [2015] HCA 14; 256 CLR 1 International Air Transport Association v Ansett Australia Holdings Ltd (Subject to Deed of Company Arrangement) [2008] HCA 3; 234 CLR 151 Jacobsen v Rogers [1995] HCA 6; 182 CLR 572 Josephson v Walker [1914] HCA 68; 18 CLR 691 Launceston Corporation v Hydro-Electric Commission [1959] HCA 12; 100 CLR 654 Luton v Lessels [2002] HCA 13; 210 CLR 333 Maggbury Pty Ltd v Hafele Australia Pty Ltd [2001] HCA 70; 210 CLR 181 Maguire v Simpson [1977] HCA 63; 139 CLR 362 Matthews v Chicory Marketing Board (Vic) [1938] HCA 38; 60 CLR 263 Metropolitan Health Service Board v Australian Nursing Federation [2000] FCA 784; 99 FCR 95 Northern Suburbs General Cemetery Reserve Trust v Commonwealth [1993] HCA 12; 176 CLR 555 Northern Territory v GPAO [1999] HCA 8; 196 CLR 553 Pacific Carriers Ltd v BNP Paribas [2004] HCA 35; 218 CLR 451 Priority Stage Award Modernisation Decision [2008] AIRCFB 1000 at [156]–[157] Project Blue Sky Inc v Australian Broadcasting Authority [1998] HCA 28; 194 CLR 355 R v Hickman; Ex parte Fox and Anor [1945] HCA 53; 70 CLR 598 R v Moore; Ex Parte Australian Workers’ Union (1976) 11 ALR 449 Re Election for Office in Transport Workers Union of Australia, Western Australian Branch (1992) 40 IR 245 Re McGee; Re Inquiry into Elections for Offices within Transport Workers Union and the Victorian Branch thereof (1992) 41 IR 27 Roy Morgan Research Pty Ltd v Commissioner of Taxation & Anor [2011] HCA 35; 244 CLR 97 State Insurance Regulatory Authority v Abdul-Rahman [2016] NSWCA 210; 93 NSWLR 21 Sue v Hill [1999] HCA 30; 199 CLR 462 Superannuation Fund Investment Trust v Commissioner of Stamps (SA) [1979] HCA 34; 145 CLR 330 Textile, Clothing and Footwear Union of Australia v Givoni Pty Ltd [2002] FCA 1406; 121 IR 250 The Australian Industry Group [2012] FWA 9606 The Commonwealth v Rhind [1966] HCA 83; 119 CLR 584 The Commonwealth v Western Australia [1999] HCA 5 196 CLR 392 The King v Central Reference Board; Ex Parte Thiess (Repairs) Pty Ltd [1948] HCA 9; 77 CLR 123 Thomas v Ducret (1984) 153 CLR 506 Toll (FGCT) Pty Ltd v Alphapharm Pty Ltd [2004] HCA 52; 219 CLR 165 Transport Workers Union of Australia v Coles Supermarkets Australia Pty Ltd [2014] FCAFC 148; 245 IR 449 Waratah Engineering Pty Ltd v Baggs [2013] NSWCA 427 Whittaker & Child Support Registrar (No 2) [2012] FamCAFC 203 Whittaker v Child Support Registrar [2013] HCASL 39 WorkPac Pty Ltd v Rossato [2021] HCA 23; 271 CLR 456 ZG Operations...