Paying the levy

Exemptions

GOVERNMENT: Australian, State or Local - government bodies may claim an exemption for that part of the levies attributable to the value of work carried out by its own workers. Supporting documentation for the exempted costs should be attached.

NOT SUBSTANTIALLY ENGAGED (NSE): Organisations not substantially engaged (NSE) in the building and construction industry - an exemption may be claimed for that part of the levies attributable to the value of work carried out by a person who is not substantially engaged in the building and construction industry, or their workers or contractors (who are not substantially engaged in the building and construction industry). Supporting documentation for the exempted costs should be attached.

Under s4 of the Building and Construction Industry (Portable Long Service Leave) Act 1991, a person is substantially engaged in the building and construction industry if the person –

1. Is ordinarily engaged in work in the building and construction industry as part of the person’s usual business activties; or
2. Is ordinarily ready to perform, for reward, work in the building and construction industry

NPO: Non-Profit Organisations - an exemption can be claimed for that part of the levies attributable to voluntary labour (that is, the worker is not paid) and materials that have been donated. Supporting documentation for the exempted costs should be attached.

OWB: Owner Builder - if the work is covered by an Owner Builder Permit issued by the Queensland Building and Construction Commission (QBCC), QLeave must be notified of the work. However, no payment is required with the form if you provide a valid Owner Builder Permit Number. If you don't give a valid Owner Builder permit number on the Notification and Payment Form, we can't give an exemption, and the full amount must be paid.

For information regarding Owner Builder permits, please contact the Queensland Building and Construction Commission on 139 333 or visit www.qbcc.qld.gov.au.

Please note: Your Owner Builder permit number is not your course number. You must apply to the QBCC for an Owner Builder permit after you've completed an Owner Builder course.

Mine sites

Where work is carried out on a mine site (be it coal, coal seam gas or otherwise) there are several exemptions to paying the levies, as set out in the Building and Construction Industry (Portable Long Service Leave) Regulation 2013.

Effective 1 July 2014, the portable long service leave and Construction Skills Queensland training levies no longer need to be paid for work defined as resources operational work. See s.5(5) of the Building and Construction Industry (Portable Long Service Leave) Regulation 2013 for definitions and further information.

QLeave may request additional documentation for any exemption sought.