Building & construction work where levy is payable

All building and construction work in NSW costing $25,000 and above is liable to the payment of the levy.

The types of building and construction work which are liable, is also important and is defined partly by the Building and Construction Industry Long Service Payments Act 1986 and partly by the Local Government Act.

In general terms the building and construction works liable to payment of a levy are:

  • civil construction eg roads, bridges, airfields and sub-divisions,
  • buildings and residential dwellings,
  • pipelines,
  • fuel, gas and water storage facilities and fixed distribution infrastructure,
  • sewage drainage and treatment systems,
  • telecommunications and electrical distribution infrastructure.
The cost of building and construction work in broad terms is the cost of labour and materials, including excavation, site preparation, concreting, carpentry, bricklaying, tiling, gyprocking, plumbing, structural steelwork, electrical and painting. External permanent structures such as retaining walls, paving and kerbing etc are also included.

The local approving authority whether a local council, private certifer or government body will rely on their own estimating methodology or contract prices with building firms.

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