Independent Review of the Coal LSL Scheme

On 1 June 2021 the Australian Government announced an independent review of the arrangements that provide for portable long service leave entitlements in the black coal mining industry, through the scheme administered by the Coal Mining Industry (Long Service Leave Funding) Corporation, more commonly known as Coal LSL.

KPMG was engaged to undertake the independent review.

Final report

KPMG delivered the review report to the Government on 8 December 2021. The independent review found that, for the large majority of employees engaged in permanent positions in the black coal mining industry, the Coal LSL Scheme meets its fundamental objective by connecting eligible employees with their portable LSL entitlement. However, the Review also identified that the Scheme has areas for improvement, and made 20 recommendations.

Government response

Ten of the recommendations (1, 2, 3, 4, 5, 6, 7, 8, 9 and 13) were specifically addressed to the Commonwealth Government, as their implementation would require legislative changes to be passed through the Australian Parliament. The Government supports all of these recommendations.