(1) The following periods are prescribed for the purposes of these regulations:

• (a) the period commencing on 1 April 2006 and ending with the close of 31 March 2007; and

• (b) every later period commencing on 1 April in any year and ending with the close of 31 March in the next year.

(2) The Self-Employed Work Account levy and the compensation levy relate to the periods prescribed by subclause (1).

(1) The Self-Employed Work Account levy payable by a self-employed person must be paid at the levy rate applying to the classification unit in which he or she is classified in Schedule 1.

(2) The amount of a Self-Employed Work Account levy is calculated using the following formula:

(3) The Self-Employed Work Account levy payable by a self-employed person under subclause (1) is subject to any adjustments under Part 3.

The amount of the income-related part of the Self-Employed Work Account levy is calculated using the following formula:

where—

• c is—

  • (i) the amount of earnings derived by the self-employed person in the 2005/06 tax year or, if regulation 4(1)(b) applies, in the tax year immediately preceding the period that applies under regulation 4(1)(b); or

  • (ii) if regulation 10 applies, the appropriate amount stated in regulation 10(2)

• d is the appropriate income-related part rate stated in Schedule 1.

The amount of the non-income-related part of the Self-Employed Work Account levy is the greater of the following amounts:

• (a) $32:

• (b) an amount calculated using the following formula:

  

  where—

  • e is the lesser of the following amounts:

    • (i) either—

      • (A) the amount of earnings derived by the self-employed person in the 2005/06 tax year or, if regulation 4(1)(b) applies, in the tax year immediately preceding the period that applies under regulation 4(1)(b); or

      • (B) if regulation 10 applies, the appropriate amount stated in regulation 10(2):

    • (ii) $18,720

  • f is the appropriate non-income-related part rate stated in Schedule 1.

(1) The levy rate for each classification unit is stated—

• (a) in Schedule 1, for the Self-Employed Work Account levy; and

• (b) in Schedule 2, for the compensation levy.

(2) Levy rates are expressed as dollars per $100 of earnings in the tax year.

The maximum amount of self-employed earnings in the 2005/06 tax year or, if regulation 4(1)(b) applies, in the tax year immediately preceding the period that applies under regulation 4(1)(b), on which a Self-Employed Work Account levy or compensation levy is payable by a self-employed person is $94,226.

(1) This regulation applies to a person who, in the 2005/06 tax year or, if regulation 4(1)(b) applies, in the tax year immediately preceding the period that applies under regulation 4(1)(b),—

• (a) works for an average of more than 30 hours a week as a self-employed person; and

• (b) either—

  • (i) earns less than the amount stated in subclause (2) for a person of his or her age on the last day of that tax year; or

  • (ii) cannot provide an amount of earnings as a self-employed person, because he or she did not have earnings as a self-employed person in that tax year.

(2) The amount referred to in subclause (1) is—

• (a) $18,720 for a person who is aged 18 or over on the last day of that tax year:

• (b) $14,976 for a person who is aged under 18 on the last day of that tax year.

The Self-Employed Work Account levy is payable in advance, and may be collected by the Corporation at any time on or after the commencement of the period to which it relates.

This Part applies to a self-employed person or shareholder-employee who purchases weekly compensation from, and enters into an agreement with, the Corporation under sections 208 and 209 of the Act.

(1) The compensation levy payable by a person to whom this Part applies must be paid at the levy rate stated in Schedule 2 for the classification unit in which the person is classified.

(2) The Corporation must calculate the compensation levy payable by the person using the following formula:

(3) The Corporation may estimate the amount of item c in the formula set out in regulations 14 and 16 if—

• (a) it is necessary to calculate item g or item i in the formula set out in subclause (2); and

• (b) the Corporation cannot readily ascertain those amounts.

(4) An estimate under subclause (3) must not be less than the appropriate amount stated in regulation 10(2).

(5) The compensation levy payable by a person under subclause (1) is subject to any adjustments under Part 3.

The income-related part of the compensation levy payable by a person to whom this Part applies is calculated using the following formula:

where—

• c is—

  • (i) the same amount as item c in the formula set out in regulation 6; or

  • (ii) the Corporation's estimate of that amount under regulation 13(3)

• j is the agreed level of compensation purchased by the person under section 208 of the Act adjusted to an annual equivalent figure

• k is the appropriate income-related part rate stated in Schedule 2

• L is either—

  • (i) 0, if item j is less than 80% of item c; or

  • (ii) the age-related discount stated in Schedule 3 that corresponds to the age of the person if item j is 80% or more of item c.

The non-income-related part of the compensation levy payable by a person to whom this Part applies is the greater of the following amounts:

• (a) $32:

• (b) an amount calculated using the following formula:

where—

• m is the lesser of—

  • (i) item j in the formula set out in regulation 14; and

  • (ii) $14,976

• n is the appropriate non-income-related part rate stated in Schedule 2.

(1) This regulation applies only to a person to whom this Part applies who purchases weekly compensation under an agreement that does not make provision for the reduction, or progressive reduction, of the agreed level of weekly compensation in circumstances set out in the agreement.

(2) The amount of non-abatement part of the compensation levy payable by a person to whom this regulation applies is calculated using the following formula:

where—

• c is—

  • (i) the same amount as item c in the formula set out in regulation 6; or

  • (ii) the Corporation's estimate of that amount under regulation 13(3)

• j is the same amount as item j in the formula set out in regulation 14

• L is the same amount as item L in the formula set out in regulation 14

• p is the appropriate non-abatement part rate stated in Schedule 2.

Nothing in these regulations limits or affects the obligation of a self-employed person to pay a Self-Employed Work Account levy for any period for which no agreement under section 208 of the Act has effect in relation to the person.

In this Part, unless the context otherwise requires,—

This Part applies to a person who—

• (a) is either 1 of the following:

  • (i) has earnings as a self-employed person that are equal to or less than $380,000 in any tax year; or

  • (ii) employs 10 or fewer full-time equivalent employees; and

• (b) is classified in 1 of the classification units specified in Schedule 4; and

• (c) satisfies the Corporation that he or she has a relevant industry health and safety management background; and

• (d) allows a downward audit (which may include an on-site audit) to be conducted of his or her safety management capabilities.

(1) The Corporation may adjust down the Self-Employed Work Account levy or the compensation levy payable by a self-employed person (a downward adjustment) if it is satisfied that—

• (a) the self-employed person is a person to whom this Part applies; and

• (b) the self-employed person's safety management capabilities meet the following criteria for a downward adjustment:

  • (i) the general criteria specified in Part 1 of Schedule 5; and

  • (ii) the specific criteria specified in Part 2 of Schedule 5 for the classification unit in which the self-employed person is classified.

(2) The downward adjustment must be an adjustment of 10%.

(1) A downward adjustment is based on an audit of the self-employed person's safety management capabilities against the criteria for a downward adjustment (a downward audit).

(2) An auditor conducting a downward audit may, but is not obliged to, allow the self-employed person up to 30 days to improve the self-employed person's safety management capabilities, or aspects of them, before finalising the auditor's report.

(3) The 30-day period begins when the auditor notifies the self-employed person of the safety management capabilities that could be improved.

(1) A self-employed person may apply to the Corporation for a downward adjustment.

(2) The application must include—

• (a) a declaration by the applicant that he or she is a person to whom this Part applies; and

• (b) satisfactory evidence that the applicant has a relevant industry health and safety management background; and

• (c) a self-assessment by the applicant of his or her safety management capabilities that shows that the applicant has identified and managed hazards in his or her work-place in accordance with the criteria for a downward adjustment; and

• (d) a declaration by the applicant that he or she believes that his or her safety management capabilities meet those criteria.

(1) The Corporation must deal with applications for downward adjustments in the order in which they are received.

(2) After receiving an application for a downward adjustment, the Corporation must—

• (a) decide whether the applicant is a person to whom this Part applies; and

• (b) decide whether to make the downward adjustment.

(3) The Corporation—

• (a) may consider the declarations referred to in regulation 22(2) in making any decision under subclause (2); and

• (b) must give the applicant written notice of that decision and the reasons for it.

(1) An auditor may conduct a downward audit by either or both of the following means:

• (a) assessing the documentation included in the application for a downward adjustment under regulation 22 (whether on the papers or by means of an interview of the applicant):

• (b) an on-site audit of the applicant's safety management capabilities (for example, the practices used in the applicant's workplace).

(2) To avoid doubt, subclause (1) does not require an auditor to conduct an on-site audit before determining whether the applicant's safety management capabilities meet the criteria for a downward adjustment.

(1) If the Corporation decides to make a downward adjustment, the appropriate adjustment must be applied to the Self-Employed Work Account levy or the compensation levy payable by the self-employed person during the prescribed adjustment period.

(2) Subclause (1) is subject to regulations 27, 28, and 29(2).

(3) Prescribed adjustment period means the period comprising—

• (a) the tax year in which the self-employed person's application for the downward adjustment was received (that is, the period commencing on 1 April and ending on 31 March in that tax year); and

• (b) the next 2 tax years.

(1) The Corporation must send to every self-employed person for whom the Corporation has made a downward adjustment a written notice that the self-employed person is required to submit to the Corporation a declaration under subclause (3).

(2) The written notice must be sent to the self-employed person before each anniversary of the date of the self-employed person's application for the downward adjustment.

(3) The self-employed person must, within 6 months of the date of the written notice, submit to the Corporation a declaration that, at the time the declaration is made,—

• (a) the self-employed person is a person to whom this Part continues to apply on the basis that the self-employed person continues to meet the requirements in regulation 19(a) to (c); and

• (b) the self-employed person's self-assessment that was included, in accordance with regulation 22(2)(c), in his or her application for the downward adjustment continues to reflect the self-employed person's safety management capabilities.

(4) To avoid doubt, the requirement in subclause (3) applies only during the prescribed adjustment period.

(1) If a self-employed person for whom the Corporation has made a downward adjustment fails to submit a declaration required by regulation 26(3) within the time required by that regulation, the Corporation—

• (a) may cancel the downward adjustment for the tax year in which the declaration was due; and

• (b) must discontinue the downward adjustment for the remainder of the prescribed adjustment period after the tax year in which the declaration was due.

(2) If the downward adjustment is cancelled for a tax year under subclause (1)(a), the downward adjustment ceases to apply for the entire tax year (that is, the period commencing on 1 April and ending on 31 March in that tax year).

(3) If the Corporation cancels the downward adjustment under subclause (1)(a) after the self-employed person has paid the downward adjusted Self-Employed Work Account levy or compensation levy for that tax year, the Corporation may recover the amount of the adjustment made in that tax year.

(4) If the Corporation cancels the downward adjustment under subclause (1)(a), or discontinues the downward adjustment under subclause (1)(b), before the self-employed person has paid the downward adjusted Self-Employed Work Account levy or compensation levy for that tax year, the Corporation may adjust the amount of any instalments of the Self-Employed Work Account levy or compensation levy payable by the self-employed person for that tax year.

(5) Promptly after deciding to cancel or discontinue the downward adjustment, the Corporation must give written notice of its decision to the self-employed person.

(1) This regulation applies if a declaration submitted by a self-employed person under regulation 26(3) discloses that—

• (a) the self-employed person is no longer a person to whom this Part applies on the basis that the self-employed person no longer meets the requirements in regulation 19(a) to (c); or

• (b) the self-employed person's self-assessment that was included, in accordance with regulation 22(2)(c), in his or her application for the downward adjustment no longer reflects the self-employed person's safety management capabilities.

(2) The Corporation—

• (a) may cancel the downward adjustment for the tax year in which the declaration was made; and

• (b) must discontinue the downward adjustment for the remainder of the prescribed adjustment period after the tax year in which the declaration was made.

(3) If the downward adjustment is cancelled for a tax year under subclause (2)(a), the downward adjustment ceases to apply for the entire tax year (that is, the period commencing on 1 April and ending on 1 March in that tax year).

(4) If the Corporation cancels the downward adjustment under subclause (2)(a) after the self-employed person has paid the downward adjusted Self-Employed Work Account levy or compensation levy for that tax year, the Corporation may recover the amount of the adjustment made in that tax year.

(5) If the Corporation cancels the downward adjustment under subclause (2)(a), or discontinues the downward adjustment under subclause (2)(b), before the self-employed person has paid the downward adjusted Self-Employed Work Account levy or compensation levy for that tax year, the Corporation may adjust the amount of any instalments of the Self-Employed Work Account levy or compensation levy payable by the self-employed person for that tax year.

(6) Promptly after deciding to cancel or discontinue the downward adjustment, the Corporation must give written notice of its decision to the self-employed person.

(7) If subclause (1)(a) applies, the self-employed person may not make a new application for a downward adjustment until he or she becomes a self-employed person to whom this Part applies.

(8) If subclause (1)(b) applies, the self-employed person may make a new application for a downward adjustment (in which case the provisions of this Part must be complied with again).

(9) Subclause (8) is subject to regulation 30(2).

(1) The Corporation may require a self-employed person to undergo a further downward audit, at a time specified by the Corporation, if, since a downward adjustment took effect,—

• (a) there has been a fatal or serious injury at the self-employed person's workplace; or

• (b) there has been a cluster of injuries at the self-employed person's workplace; or

• (c) the Corporation has received complaints about safety standards at the self-employed person's workplace; or

• (d) the Corporation believes, on reasonable grounds, that—

  • (i) the self-employed person is not a person to whom this Part applies; or

  • (ii) the self-employed person's self-assessment that was included, in accordance with regulation 22(2)(c), in his or her application for the downward adjustment does not reflect the self-employed person's safety management capabilities; or

• (e) the ownership or control of the self-employed person's business has changed.

(2) If the self-employed person's safety management capabilities fail to meet the criteria for a downward adjustment in the further downward audit, the Corporation may—

• (a) cancel the downward adjustment for the tax year in which the further downward audit was conducted; and

• (b) discontinue the downward adjustment for the remainder of the prescribed adjustment period after the tax year in which the further downward audit was conducted.

(3) If the downward adjustment is cancelled for a tax year under subclause (2)(a), the downward adjustment ceases to apply for the entire tax year (that is, the period commencing on 1 April and ending on 31 March in that tax year).

(4) If the Corporation cancels the downward adjustment under subclause (2)(a) after the self-employed person has paid the downward adjusted Self-Employed Work Account levy or compensation levy for that tax year, the Corporation may recover the amount of the adjustment made in that tax year.

(5) If the Corporation cancels the downward adjustment under subclause (2)(a), or discontinues the downward adjustment under subclause (2)(b), before the self-employed person has paid the downward adjusted Self-Employed Work Account levy or compensation levy for that tax year, the Corporation may adjust the amount of any instalments of the Self-Employed Work Account levy or compensation levy payable by the self-employed person for that tax year.

(6) Promptly after deciding to cancel or discontinue the downward adjustment, the Corporation must give written notice of its decision to the self-employed person.

(1) This regulation applies if—

• (a) a self-employed person applies for a downward adjustment and the Corporation decides not to make a downward adjustment because—

  • (i) the self-employed person is not a person to whom this Part applies; or

  • (ii) the self-employed person's safety management capabilities do not meet the criteria for a downward adjustment; or

• (b) the Corporation makes a downward adjustment, but then decides to cancel or discontinue the downward adjustment under regulation 27, 28, or 29.

(2) If the self-employed person makes a further application for a downward adjustment within 6 months of being notified of the Corporation's decision referred to in subclause (1)(a) or (b), the Corporation may refuse to consider the further application.

If the Corporation decides to make a downward adjustment after the self-employed person has paid the Self-Employed Work Account levy or the compensation levy for a tax year during the prescribed adjustment period, the Corporation—

• (a) must pay the amount of the downward adjustment to the self-employed person if—

  • (i) the self-employed person so requests; and

  • (ii) after the downward adjustment, the self-employed person's account is more than $100 in credit; or

• (b) otherwise, must credit the amount of the adjustment to the self-employed person's account to be offset against payment of the Self-Employed Work Account levy or the compensation levy for the next tax year during the prescribed adjustment period.

The following decisions made under this Part are decisions of the Corporation:

• (a) a decision about whether a self-employed person is a person to whom this Part applies:

• (b) a decision about whether to make a downward adjustment:

• (c) a decision about whether to cancel a downward adjustment:

• (d) a decision about whether to discontinue a downward adjustment.

The amounts of the levies calculated under these regulations are exclusive of the goods and services tax payable on them.

For the purposes of section 244 of the Act, the relevant exempt amount for any invoice that is issued to a self-employed person for the purposes of the Act and that includes the Self-Employed Work Account levy is set at $50.

(1) The Injury Prevention, Rehabilitation, and Compensation (Self-Employed Work Account Levies) Regulations 2005 (SR 2005/65) are revoked.

(2) Despite subclause (1), the Injury Prevention, Rehabilitation, and Compensation (Self-Employed Work Account Levies) Regulations 2005 continue to apply in respect of the period commencing on 1 April 2005 and ending with 31 March 2006 as if they had not been revoked.