You need this notification if building and construction work is to be done in Queensland and the cost of the work is $150,000 or more (inclusive of GST).
Levies are calculated on the cost of building and construction work, which is:
- 0.475% of the total cost of the work - 0.475% is the combined rate for Work Health & Safety Levy, Construction Skills Queensland Training Fund Levy and QLeave Levy
- The levies are always payable together except for mining work (exemption explained on back of QLeave's Notification and payment form)
- The "cost" of building and construction work is the total of all costs that relate to the work directly and indirectly.
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.
When levy is payable
Levy for building and construction work to be carried out by a person must be paid:
- Before either of the following is given
- a development permit under the Sustainable Planning Act 2009 in relation to the work that authorizes building work, plumbing or drainage work or operational work as defined under the Act
- an approval under the Plumbing and Drainage Act 2002 that authorizes plumbing or drainage work for which a development permit under the Sustainable Planning Act 2009 is not required; or
- If a development permit or an approval mentioned in paragraph (a) is not given, before the work is started - for subsection (1), the authority may, on written application allow a later time for payment in a particular case.