Imposition of levy
32 Imposition of levy
A long service levy is imposed on any construction work:
that starts after this Act commences; and
the cost of which is at least:
$200 000; or
(ii) if the Regulations prescribe an amount for this section – that amount.
(2) The levy is imposed on only so much of the construction work as is not:
considered by the Board to be:
(i) carried out for or by a body (whether incorporated or not) formed or carried on for a purpose other than pecuniary gains to its members; and
attributable to voluntary labour or donated materials; or
(b) construction work for a Class 1a(i) or Class 10 building under the Building Code of Australia published by or on behalf of the Australian Building Codes Board and as in force from time to time; or
exempt by the Regulations.
Subsection (2)(b) has effect subject to the Regulations.
This provision refers to the regulations (the Regulations
). Made under this Act:
This Act’s bill:Second reading speech
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