The total levies are 0.475% of the total cost of work, comprised of:
The levies are payable on all building and construction work (including maintenance), to be carried out in Queensland, where the total cost of work is $150,000 or more (excluding GST). The applicable levies must be paid prior to the issue of a development permit for building work, plumbing and drainage work, or operational work, or, if no development permit is given, before the work starts.
Where the total cost of work is less than $1.081 billion, the normal levy rates apply. If the total cost of work is over $1.081 billion, the rate is reduced, as follows:
- Portable Long Service Leave Levy at 0.25%
- Work Health and Safety Levy at 0.125%
- Construction Skills Queensland Levy at 0.1%
The portable long service leave levy funds the Building and Construction Industry (Portable Long Service Leave) Scheme in Queensland.
For further information regarding the Building and Construction Industry Training Levy and the Work Health and Safety Levy, please contact:
|Levy||Up to $1.081B||$1.081B to $5,406B ||Over $5.406B |
|Portable long service leave||0.25%||0.125%||Nil|
|Construction Skills Queensland||0.1%||0.05%||Nil|
|Work Health and Safety||0.125%||0.0625%||Nil|
|Total levies payable||0.475%||0.2375%||Nil|