Frequently asked questions
About the Scheme
What’s the portable long service leave levy?
The Building and Construction Industry (Portable Long Service Leave) Act 1991 (the Act) ensures the provision of paid leave to workers for service to the building and construction industry.
The portable long service leave scheme is funded by a levy imposed on the total cost, whether direct or indirect, of building and construction work in Queensland costing $150,000 or more (excluding GST).
What does ‘cost of building and construction work’ mean?
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 isn’t limited to, the value of all labour and materials to be used (including materials supplied by the owner), plant, equipment, design, project management, consultancy, prefabricated goods, commissioning and installation.
About notifying and paying
Is GST payable on the QLeave levy?
No. GST is not payable on the QLeave levy and does not need to be included when notifying the cost of work.
The cost of work has changed since work started, what do I need to do?
Sometimes, it’s hard to know what a project will cost in advance, so you may have had to provide an estimate for us to calculate the levy. If there’s a significant increase or decrease in the cost of work, notify us promptly in the Building and Construction Levy Portal. If there has been an increase of over $50,000 in costs, you will be required to notify us within 30 days of the completion of works, by finalising your levy.
Who is liable to notify and pay?
If building and construction work is to be carried out, QLeave must be notified by or for the person for whom the work is to be done. The liability to pay differs. Click here to find out more about who is liable to notify and pay.
I’ve been contracted to build a property for someone else and will be notifying and paying the levy on their behalf. Does this have an impact on the total cost of work I notify to QLeave?
If you‘re notifying and paying for the person for whom the work is done, the cost of work notified to us must be the amount they are paying. This includes any costs they may have incurred before you were engaged, indirect costs and the builder’s margin.
For example, if you’re a project builder who has been engaged by a new home buyer to build a house on their land, the cost of work is what it costs the buyer (the person for whom the work is done). So, if the buyer has paid $350,000 to you to build their house, you should notify this total amount to QLeave (excluding GST). If the buyer incurred costs before you were engaged (e.g. fees for site cleaning or materials they’ve supplied), please ask them to contact us to find out how they can notify these costs directly.
However, if you’re a developer who is building a house to hold or sell later, you are the person for whom the work is done. In this case the cost of work is what it costs you to build the house, and the margin is excluded.
For example, if you’re building a spec home in a new estate and it costs you $300,000 to build (including indirect costs), you need to notify a total cost of work of $300,000 to QLeave. As the home won’t be sold to a buyer until construction is completed, the margin is excluded because you are considered to be the person for whom the work is done.
When do I notify and pay?
If you’re having building and construction work done, you must notify QLeave and pay the levy before receiving a permit under the Planning Act 2016 or the Plumbing and Drainage Act 2018.
If the above permits are not required, you must notify QLeave and pay the levy before the work starts.
If the levy has not been paid on time, compound interest accrues at the rate prescribed in the Taxation Administration Act 2001 for unpaid tax interest.
How do I notify and pay?
The quickest and easiest way to pay the levy is by using the online Building and Construction Levy Portal.
Can I pay the levies by instalments?
If the cost of work exceeds $10 million and will take longer than one year to complete, we may allow you to pay the levies by instalments. You can apply to pay by instalments when completing the 'Notify new project' form in the Building and Construction Levy Portal.
Find out more about applying to pay by instalments.
What happens if the work doesn’t go ahead? Can I get a refund?
Yes. If a building application has been cancelled and/or work will not be carried out at this time, you need to apply for a levy refund in the Building and Construction Levy Portal and provide your EFT details. You'll also need to provide supporting documentation.
Are there any exemptions to paying the levy?
There are a number of exemptions for Government, organisations not substantially engaged (NSE) in the building and construction industry, non-profit organisations and owner-builders. There are also some exemptions for work carried out on a mine site. Find the full list of exemptions here.
About the online portal
How do I sign up for the online portal?
Go to the Building and Construction Levy Portal and click Sign up now. Follow the prompts to create your account.
Find more information about creating your Levy Portal account here.
I'm an admin for my company account. How do I manage who has access to our projects?
From the portal home page, click on your name in the top right then click Manage company. Go to the User tab. From there, you'll be able to manage all the users on your company account. You can set each user to user, admin, or company access, or remove a user from your company account.
Find more information about the different user roles and how to change them here.
Other questions
I need to make changes to the building and construction work details provided to QLeave. What do I need to do?
You can update the work details by logging in to the Building and Construction Levy Portal and clicking on the project you want to update. You can update any of the details that have a pen symbol next to them. To have any other details update, you'll need to contact QLeave.
Click here for more information about changing work details.
Who needs to sight a receipted notification and payment form? Why do they need to see it?
It’s a statutory requirement for the Assessment Manager (Local Government or Private Certifier - Class A) to sight a receipted Building and Construction Industry Notification and Payment form.
Can I request that QLeave reconsider the levy determined for my work?
Yes. Under s87 of the Building and Construction Industry (Portable Long Service Leave) Act 1991, you can request that QLeave reconsider the levy determined for your work if you believe it is incorrect.
Find out more about requesting a reconsideration, including the applicable time frames and options available.
