Building and Construction Industry Training Fund and Levy Collection Act 1990

Every project owner shall —

before commencing any construction work for which a permit is required, pay to a collection agency the levy in respect of that construction work based on the value of the construction work estimated under Schedule 2; and

before commencing any construction work for which a permit is not required —

notify the Board of the construction work and the value of the construction work estimated under Schedule 2; and

pay to the Board the levy in respect of that construction work based on the value of that work as notified to the Board;

where, on the completion of construction work, the value of the construction work varies by an additional amount of $25 000 or more (after adjustment has been made for inflation in the prescribed manner) from the value of that work as estimated for the purposes of paragraph (a) or (b), notify the Board of that variation.

Subsection (1) applies to a project owner whether or not the project owner —

applies to the Board for a reduction in, or an exemption from, a levy under section 25B; or

appeals to the Minister under section 25C.

If, as a result of an application or appeal referred to in subsection (2), a project owner pays a levy that is later reduced, or from which an exemption is later granted, the Board shall refund from the Fund to the project owner the amount appropriate to that reduction or exemption.

It is declared, to avoid doubt —

that regulation 6 has always been valid; and

that the estimation of the value of construction work as prescribed in regulation 6 has always been authorised; and

that the doing of any of the following on the basis of the value so estimated has always been valid —

the imposition of the levy;

the calculation and collection or recovery of a required amount;

the payment to the Fund of a required amount collected or recovered.

In subsection (4) —

an amount of levy; or

an amount under section 22(b) or 24.