I want to...

Paying the levy

Exemptions

QLeave will need to confirm that you’re entitled to an exemption before it can be approved.

GOVERNMENT EXEMPTION

If the work is done by a contractor for a local government or government entity, no levy needs to be paid. If someone other than a contractor does some of the work, the levy must be paid for the portion of the work not done by the contractor. For example, if the work is done by staff of the government organisation, the levy must be paid.

If a contractor performs building and construction work for a local government or government entity, the levy doesn’t need to be paid. The levy does need to be paid for any work not done by a contractor. For example, if the staff of the government organisation do the building and construction work, the levy must be paid on that work.

NOT SUBSTANTIALLY ENGAGED EXEMPTION

The levy does not apply to work carried out by people or organisations who are not substantially engaged in the building and construction industry, as long as the work is done by:

  • the person or organisation
  • their workers
  • a contractor who is not substantially engaged in the building and construction industry
  • if the organisation is a body corporate, a subsidiary of that body corporate (as long as that subsidiary is not substantially engaged in the building and construction industry).

According to s4 of the Building and Construction Industry (Portable Long Service Leave) Act 1991, a person who is ‘substantially engaged in the building and construction industry’ is someone who:

  • is ordinarily engaged in work in the building and construction industry as part of their usual work activities, or
  • is ordinarily ready to perform, for reward, work in the building and construction industry.

VOLUNTARY WORK EXEMPTION

If the work is being completed by a non-profit organisation or for a charitable purpose, an exemption can be claimed for any of the work that is done by volunteers and/or with donated materials. Supporting documentation for the exempted costs should be attached.

OWNER BUILDER EXEMPTION

If you’re working under an owner-builder permit, you don’t need to pay the levy on any work carried out under that permit.

Mining and Resources Operational Work

The levy is comprised of three parts:

  • Long service leave levy
  • Work health and safety levy
  • Construction Skills Queensland levy

Mining and Resources Operational Work (ROW) are exempt from some parts of the levy.

MINING EXEMPTION

The work health and safety levy does not apply to building and construction work carried out on mine sites. This includes coal mines, geothermal exploration facilities, petroleum and gas operating plants, and others. For a full list of works that fall within this exemption, see s7(4) of the Building and Construction Industry (Portable Long Service Leave) Regulation 2024.

ROW EXEMPTION

The Construction Skills Queensland and portable long service leave levies do not apply to ROW. For more information about what constitutes ROW, see Schedule Dictionary in the Building and Construction Industry (Portable Long Service Leave) Regulation 2024.