delete Coal Mining Industry (Long Service Leave) Payroll Levy Amendment Regulations 2005 (No. 1)
Amends the Coal Mining Industry (Long Service Leave) Payroll Levy Regulations, modifying levy rates or administrative arrangements to fund portable long service leave benefits for coal mining employees.
imposes compliance costs and a hidden tax on a crucial export sector, reducing competitiveness and distorting labor markets; the benefits can be achieved through private, voluntary agreements without infringing on liberty of contract.