The Cost of Work
The cost of work is the total of all costs (excluding GST) that relate directly and indirectly to building and construction work.
This includes, but is not limited to, the value of all labour and materials to be used (including materials supplied by the owner), plant, equipment, design and project management. If the contract price reflects the total of all direct and indirect costs, then the cost may be determined by the contract price (or if there is more than one contract, the sum of the contract prices).
The cost of feasibility studies and environmental impact statements should be included in the total cost of work and claimed as exemptions.
All goods, materials, supplies and services, whether sourced from within Queensland, interstate or overseas, to be used for work in Queensland, must be included in the total cost of building and construction work.
Last modified: May 2016