When should the levy be paid?

The Long Service levy is payable prior to the release of the approval which is:

  • Construction Certificate (CC);
  • Complying Development Certificate (CDC); or
  • Contract;

and must be paid prior to works commencing.

The approving authority must ensure that the correct levy has been paid.


The levy is payable on the value of works as determined by:
  • The certifying authority issuing the CC; or
  • The certifying authority issuing the CDC: or
  • If the CC is not required, by the consent authority granting development consent; or
  • Where these don’t exist, the contract price, or if there is no contract price, the cost as determined by the Corporation.

The levy is calculated at 0.35% of the GST inclusive value of works.

Example:

If the value of work of the CDC is $100k inclusive of GST, the levy payable will be $350. The approving authority should have a receipt, or a copy thereof, issued by either the Corporation or Council, reflecting a $350 levy payment for that project. All NSW Councils act as Agents to collect the levy for the Corporation.

As the levy is payable on the CC / CDC value of work, the Corporation prefers that the levy is NOT paid at the DA stage, but at the release of the CC / CDC. This reduces the frequency of possible top up payments having to be made.

Example:

The value of works of a DA is $250k and the levy is paid on that value at the DA stage. Works then may not commence for another two years.  At this time the CC is issued and works are now actually $400k. The levy is payable on the price as determined by the CC and a top up levy payment would be required before the CC is released and works can commence.

The exception to this would be where the approval is a combined DA / CC.

Please note, top up payments cannot be paid on-line to the Corporation, however can be paid via cheque by attaching the copy of the previous payment or a Levy Payment Form. Alternatively most Councils will accept top up payments. Please contact the Council first.

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