Who pays the levy?

The person for whom building and construction work is being performed is liable to pay the levy. This will usually be the entity to which building approval is granted by a local council or accredited private certifier. In cases of approval under the Environmental Planning and Assessment Act, the person receiving approval or licence for construction from the consenting authority is liable to payment of the levy.

  • In the case where work is being performed for a Crown Body, and

    (a) persons under a contract of employment with that body are to perform the work, no levy is payable,

    OR

    (b) the work is to be performed by contractors, the person who has the contract to do the work pays the levy.

  • Where work is being performed by a body established under an Act of Parliament, and

    (a) persons under a contract of employment with that body are to perform the work, no levy is payable,

    OR

    (b) the work is to be performed by contractors, that body established under an Act of Parliament pays the levy.
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