Advice for approving authorities
The long service levy is payable prior to the commencement of building works. All approving authorities have obligations under the Building and Construction Industry Long Service Payments Act 1986 and / or the Environmental Planning and Assessment Act 1979 to ensure that the correct levies are paid prior to issuing any approvals allowing work to commence.
The current levy rate until 31 December 2022 is 0.35% of the cost of building and construction works of $25,000 and above (inclusive of GST).
From 1 January 2023 the levy rate will change to 0.25% of the cost of building and construction works and will only be payable if the cost of works is $250,000 and above (inclusive of GST).
