(1) The Board must, by legislative instrument, make rules relating to:
(a) the amount that an employer is to be reimbursed for a payment by the employer under Part 5A to a person who is or was an eligible employee; and
(b) the amount that an employer is to be reimbursed for a payment by the employer under Part 5A to the legal personal representative of a deceased person who is or was an eligible employee; and
(c) the creation of a notional account for each person who is or was an eligible employee representing his or her share of payments into the Fund on or after 1 January 2012, whether or not the relevant employer actually receives any of that share.
(2) Rules relating to amounts mentioned in paragraph (1)(a) or (b) may be different on the basis of:
(a) employment as an eligible employee before 1 January 2012; and
(b) employment as an eligible employee on or after 1 January 2012.
(3) The rules are to be known as the Employer Reimbursement Rules .