{"id":"qld:sl-2024-0162","name":"Building and Construction Industry (Portable Long Service Leave) Regulation 2024","slug":"building-and-construction-industry-portable-long-service-leave-regulation-2024","collection":"regulation","jurisdiction":"qld","status":"in_force","isInForce":true,"actNumber":"162 of 2024","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":173705,"registerId":"qld-sl-2024-0162-current","compilationNumber":null,"startDate":"2026-04-05","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"pt.1","sectionType":"part","heading":"Preliminary","content":"# Preliminary","sortOrder":0},{"sectionNumber":"sec.1","sectionType":"section","heading":"Short title","content":"### sec.1 Short title\n\nThis regulation may be cited as the Building and Construction Industry (Portable Long Service Leave) Regulation 2024 .","sortOrder":1},{"sectionNumber":"sec.2","sectionType":"section","heading":"Definitions","content":"### sec.2 Definitions\n\nThe dictionary in the schedule defines particular words used in this regulation.","sortOrder":2},{"sectionNumber":"pt.2","sectionType":"part","heading":"Administrative matters","content":"# Administrative matters","sortOrder":3},{"sectionNumber":"sec.3","sectionType":"section","heading":"Authority’s trading name— Act , s 8","content":"### sec.3 Authority’s trading name— Act , s 8\n\nFor section 8 of the Act , the trading name ‘QLeave’ is prescribed.","sortOrder":4},{"sectionNumber":"sec.4","sectionType":"section","heading":"Fund for building and construction industry training levy payments— Act , s 33","content":"### sec.4 Fund for building and construction industry training levy payments— Act , s 33\n\nFor section 33 of the Act , the Building and Construction Industry Training Fund (Qld) is prescribed.","sortOrder":5},{"sectionNumber":"sec.5","sectionType":"section","heading":"Certificate of service— Act , s 47","content":"### sec.5 Certificate of service— Act , s 47\n\nThis section states requirements for an employer giving the authority a certificate of service for a worker under section 47 (1) (a) of the Act .\nIf the worker is engaged by the employer as at 30 June in a financial year, a certificate for the financial year must be given within 1 month after that day.\nIf the worker stops being engaged by the employer before 30 June in a financial year, a certificate for the financial year must be given within 1 month after the last day the worker was engaged by the employer.\nA certificate of service for a financial year given under subsection (3) is for the period—\nstarting on 1 July of the financial year; and\nending on the last day the worker was engaged by the employer.\n(sec.5-ssec.1) This section states requirements for an employer giving the authority a certificate of service for a worker under section 47 (1) (a) of the Act .\n(sec.5-ssec.2) If the worker is engaged by the employer as at 30 June in a financial year, a certificate for the financial year must be given within 1 month after that day.\n(sec.5-ssec.3) If the worker stops being engaged by the employer before 30 June in a financial year, a certificate for the financial year must be given within 1 month after the last day the worker was engaged by the employer.\n(sec.5-ssec.4) A certificate of service for a financial year given under subsection (3) is for the period— starting on 1 July of the financial year; and ending on the last day the worker was engaged by the employer.\n- (a) starting on 1 July of the financial year; and\n- (b) ending on the last day the worker was engaged by the employer.","sortOrder":6},{"sectionNumber":"sec.6","sectionType":"section","heading":"Wage price index— Act , ss 59A and 62AA","content":"### sec.6 Wage price index— Act , ss 59A and 62AA\n\nFor section 59A (6) of the Act , definition WPI , the index called ‘National construction industry wage price index’ (the NCI index ) published by the Australian Bureau of Statistics is prescribed.\nAlso, for section 62AA (6) of the Act , definition WPI , the NCI index is prescribed.\n(sec.6-ssec.1) For section 59A (6) of the Act , definition WPI , the index called ‘National construction industry wage price index’ (the NCI index ) published by the Australian Bureau of Statistics is prescribed.\n(sec.6-ssec.2) Also, for section 62AA (6) of the Act , definition WPI , the NCI index is prescribed.","sortOrder":7},{"sectionNumber":"pt.3","sectionType":"part","heading":"Levies","content":"# Levies","sortOrder":8},{"sectionNumber":"sec.7","sectionType":"section","heading":"Building and construction work for which levy is not payable— Act , s 70","content":"### sec.7 Building and construction work for which levy is not payable— Act , s 70\n\nFor section 70 (2) of the Act , levy is not payable for building and construction work if the cost of the work is less than $150,000.\nUnder section 73 (1) of the Act , the cost of building and construction work is exclusive of GST.\nAlso, levy is not payable for building and construction work to be performed for a local government or government entity by a person engaged under a contract of service (a contract person ).\nHowever, if a person other than a contract person performs building and construction work for the local government or government entity, levy is payable for the percentage of the cost of the building and construction work not performed by the contract person.\nAlso, work health and safety levy is not payable for building and construction work at—\na coal mine under the Coal Mining Safety and Health Act 1999 ; or\na mine under the Mining and Quarrying Safety and Health Act 1999 ; or\nan operating plant under the Petroleum and Gas (Production and Safety) Act 2004 , on land the subject of—\na 1923 Act petroleum tenure under the Petroleum Act 1923 ; or\na petroleum authority under the Petroleum and Gas (Production and Safety) Act 2004 ; or\na GHG authority under the Greenhouse Gas Storage Act 2009 ; or\na facility or plant used for drilling or drilling related purposes in geothermal exploration under the Geothermal Energy Act 2010 .\nIn addition, the following levies are not payable for building and construction work that is resources operational work—\nbuilding and construction industry training levy;\nlong service leave levy.\n(sec.7-ssec.1) For section 70 (2) of the Act , levy is not payable for building and construction work if the cost of the work is less than $150,000. Under section 73 (1) of the Act , the cost of building and construction work is exclusive of GST.\n(sec.7-ssec.2) Also, levy is not payable for building and construction work to be performed for a local government or government entity by a person engaged under a contract of service (a contract person ).\n(sec.7-ssec.3) However, if a person other than a contract person performs building and construction work for the local government or government entity, levy is payable for the percentage of the cost of the building and construction work not performed by the contract person.\n(sec.7-ssec.4) Also, work health and safety levy is not payable for building and construction work at— a coal mine under the Coal Mining Safety and Health Act 1999 ; or a mine under the Mining and Quarrying Safety and Health Act 1999 ; or an operating plant under the Petroleum and Gas (Production and Safety) Act 2004 , on land the subject of— a 1923 Act petroleum tenure under the Petroleum Act 1923 ; or a petroleum authority under the Petroleum and Gas (Production and Safety) Act 2004 ; or a GHG authority under the Greenhouse Gas Storage Act 2009 ; or a facility or plant used for drilling or drilling related purposes in geothermal exploration under the Geothermal Energy Act 2010 .\n(sec.7-ssec.5) In addition, the following levies are not payable for building and construction work that is resources operational work— building and construction industry training levy; long service leave levy.\n- (a) a coal mine under the Coal Mining Safety and Health Act 1999 ; or\n- (b) a mine under the Mining and Quarrying Safety and Health Act 1999 ; or\n- (c) an operating plant under the Petroleum and Gas (Production and Safety) Act 2004 , on land the subject of— (i) a 1923 Act petroleum tenure under the Petroleum Act 1923 ; or (ii) a petroleum authority under the Petroleum and Gas (Production and Safety) Act 2004 ; or (iii) a GHG authority under the Greenhouse Gas Storage Act 2009 ; or\n- (i) a 1923 Act petroleum tenure under the Petroleum Act 1923 ; or\n- (ii) a petroleum authority under the Petroleum and Gas (Production and Safety) Act 2004 ; or\n- (iii) a GHG authority under the Greenhouse Gas Storage Act 2009 ; or\n- (d) a facility or plant used for drilling or drilling related purposes in geothermal exploration under the Geothermal Energy Act 2010 .\n- (i) a 1923 Act petroleum tenure under the Petroleum Act 1923 ; or\n- (ii) a petroleum authority under the Petroleum and Gas (Production and Safety) Act 2004 ; or\n- (iii) a GHG authority under the Greenhouse Gas Storage Act 2009 ; or\n- (a) building and construction industry training levy;\n- (b) long service leave levy.","sortOrder":9},{"sectionNumber":"sec.8","sectionType":"section","heading":"Percentages for levy— Act , s 72","content":"### sec.8 Percentages for levy— Act , s 72\n\nFor section 72 (1) of the Act , the following percentages are prescribed—\nfor the building and construction industry training levy—0.1%;\nfor the long service leave levy—0.35%;\nfor the work health and safety levy—0.125%.\n- (a) for the building and construction industry training levy—0.1%;\n- (b) for the long service leave levy—0.35%;\n- (c) for the work health and safety levy—0.125%.","sortOrder":10},{"sectionNumber":"sec.9","sectionType":"section","heading":"Cost of work— Act , s 76","content":"### sec.9 Cost of work— Act , s 76\n\nFor section 76 (3) of the Act , the cost prescribed is $150,000.\nUnder section 73 (1) of the Act , the cost of building and construction work is exclusive of GST.","sortOrder":11},{"sectionNumber":"sec.10","sectionType":"section","heading":"Rate of remuneration payable to assessment manager or local government— Act , s 77","content":"### sec.10 Rate of remuneration payable to assessment manager or local government— Act , s 77\n\nFor section 77 (3) of the Act , the rate prescribed for each approved form or written advice seen is—\n$6.14; or\nthe higher amount worked out under subsections (2) to (4) .\nThe rate is adjusted each year on 1 July using the formula—\nwhere—\nA is the rate immediately before 1 July in the year.\nB is the CPI published for the March quarter in the year.\nC is the CPI published for the corresponding quarter in the previous year.\nHowever, if in a particular year the adjustment of the rate under subsection (2) would reduce the amount of the rate, the rate must not be adjusted in that year.\nIn this section—\nCPI means the index number for Brisbane stated in the all groups consumer price index numbers and percentage changes published by the Australian Bureau of Statistics.\n(sec.10-ssec.1) For section 77 (3) of the Act , the rate prescribed for each approved form or written advice seen is— $6.14; or the higher amount worked out under subsections (2) to (4) .\n(sec.10-ssec.2) The rate is adjusted each year on 1 July using the formula— where— A is the rate immediately before 1 July in the year. B is the CPI published for the March quarter in the year. C is the CPI published for the corresponding quarter in the previous year.\n(sec.10-ssec.3) However, if in a particular year the adjustment of the rate under subsection (2) would reduce the amount of the rate, the rate must not be adjusted in that year.\n(sec.10-ssec.4) In this section— CPI means the index number for Brisbane stated in the all groups consumer price index numbers and percentage changes published by the Australian Bureau of Statistics.\n- (a) $6.14; or\n- (b) the higher amount worked out under subsections (2) to (4) .","sortOrder":12},{"sectionNumber":"sec.11","sectionType":"section","heading":"Amount for additional levy— Act , s 80","content":"### sec.11 Amount for additional levy— Act , s 80\n\nFor section 80 (6) (b) of the Act , the amount prescribed is $20,000.","sortOrder":13},{"sectionNumber":"sec.12","sectionType":"section","heading":"Additional levy— Act , s 80","content":"### sec.12 Additional levy— Act , s 80\n\nFor section 80 (8) of the Act , the additional levy is the total of the amounts worked out by applying the percentages mentioned in section 8 to the difference between—\nthe cost of the building and construction work for which levy has been paid; and\nthe cost of the work for which levy is payable.\nThe additional levy must be rounded to the nearest dollar (rounding one-half downwards).\n(sec.12-ssec.1) For section 80 (8) of the Act , the additional levy is the total of the amounts worked out by applying the percentages mentioned in section 8 to the difference between— the cost of the building and construction work for which levy has been paid; and the cost of the work for which levy is payable.\n(sec.12-ssec.2) The additional levy must be rounded to the nearest dollar (rounding one-half downwards).\n- (a) the cost of the building and construction work for which levy has been paid; and\n- (b) the cost of the work for which levy is payable.","sortOrder":14},{"sectionNumber":"sec.13","sectionType":"section","heading":"Amount for refund of levy— Act , s 81","content":"### sec.13 Amount for refund of levy— Act , s 81\n\nFor section 81 (2) (c) of the Act , the amount prescribed is $20,000.","sortOrder":15},{"sectionNumber":"sec.14","sectionType":"section","heading":"Refund of levy— Act , s 81","content":"### sec.14 Refund of levy— Act , s 81\n\nFor section 81 (2) of the Act , the amount to be refunded is the total of the amounts worked out by applying the percentages mentioned in section 8 to the difference between—\nthe cost of the building and construction work for which levy has been paid; and\nthe cost of the building and construction work when the refund is applied for.\nThe amount to be refunded must be rounded to the nearest dollar (rounding one-half downwards).\n(sec.14-ssec.1) For section 81 (2) of the Act , the amount to be refunded is the total of the amounts worked out by applying the percentages mentioned in section 8 to the difference between— the cost of the building and construction work for which levy has been paid; and the cost of the building and construction work when the refund is applied for.\n(sec.14-ssec.2) The amount to be refunded must be rounded to the nearest dollar (rounding one-half downwards).\n- (a) the cost of the building and construction work for which levy has been paid; and\n- (b) the cost of the building and construction work when the refund is applied for.","sortOrder":16},{"sectionNumber":"sec.15","sectionType":"section","heading":"Amount for approval to pay levy by instalments— Act , s 82","content":"### sec.15 Amount for approval to pay levy by instalments— Act , s 82\n\nFor section 82 (1) (a) of the Act , the amount prescribed is $10m.","sortOrder":17},{"sectionNumber":"sec.16","sectionType":"section","heading":"Interest rate— Act , s 84","content":"### sec.16 Interest rate— Act , s 84\n\nFor section 84 (1) of the Act , the rate equal to the rate prescribed for unpaid tax interest under the Taxation Administration Act 2001 is prescribed.\nSee the Taxation Administration Regulation 2022 , section 6 (1) .","sortOrder":18},{"sectionNumber":"pt.4","sectionType":"part","heading":"Appeals","content":"# Appeals","sortOrder":19},{"sectionNumber":"sec.17","sectionType":"section","heading":"Appeal to industrial magistrate— Act , s 88","content":"### sec.17 Appeal to industrial magistrate— Act , s 88\n\nFor section 88 (3) of the Act , the Industrial Relations Act 2016 applies to an appeal to an industrial magistrate.\nSee the Industrial Relations (Tribunals) Rules 2011 , parts 2 and 5 .","sortOrder":20},{"sectionNumber":"pt.5","sectionType":"part","heading":"Miscellaneous","content":"# Miscellaneous","sortOrder":21},{"sectionNumber":"sec.18","sectionType":"section","heading":"Declaration of reciprocating States or Territories and corresponding laws— Act , s 91","content":"### sec.18 Declaration of reciprocating States or Territories and corresponding laws— Act , s 91\n\nFor section 91 (1) (a) of the Act , each of the following is declared to be a reciprocating State or Territory—\nAustralian Capital Territory;\nNew South Wales;\nNorthern Territory;\nSouth Australia;\nTasmania;\nVictoria;\nWestern Australia.\nFor section 91 (1) (b) of the Act , each of the following is declared to be a corresponding law—\nthe Building and Construction Industry Long Service Payments Act 1986 (NSW) ;\nthe Construction Industry (Long Service) Act 1997 (Tas) ;\nthe Construction Industry Long Service Leave Act 1987 (SA) ;\nthe Construction Industry Long Service Leave Act 1997 (Vic) ;\nthe Construction Industry Long Service Leave and Benefits Act 2005 (NT) ;\nthe Construction Industry Portable Paid Long Service Leave Act 1985 (WA) ;\nthe Long Service Leave (Portable Schemes) Act 2009 (ACT) .\n(sec.18-ssec.1) For section 91 (1) (a) of the Act , each of the following is declared to be a reciprocating State or Territory— Australian Capital Territory; New South Wales; Northern Territory; South Australia; Tasmania; Victoria; Western Australia.\n(sec.18-ssec.2) For section 91 (1) (b) of the Act , each of the following is declared to be a corresponding law— the Building and Construction Industry Long Service Payments Act 1986 (NSW) ; the Construction Industry (Long Service) Act 1997 (Tas) ; the Construction Industry Long Service Leave Act 1987 (SA) ; the Construction Industry Long Service Leave Act 1997 (Vic) ; the Construction Industry Long Service Leave and Benefits Act 2005 (NT) ; the Construction Industry Portable Paid Long Service Leave Act 1985 (WA) ; the Long Service Leave (Portable Schemes) Act 2009 (ACT) .\n- (a) Australian Capital Territory;\n- (b) New South Wales;\n- (c) Northern Territory;\n- (d) South Australia;\n- (e) Tasmania;\n- (f) Victoria;\n- (g) Western Australia.\n- (a) the Building and Construction Industry Long Service Payments Act 1986 (NSW) ;\n- (b) the Construction Industry (Long Service) Act 1997 (Tas) ;\n- (c) the Construction Industry Long Service Leave Act 1987 (SA) ;\n- (d) the Construction Industry Long Service Leave Act 1997 (Vic) ;\n- (e) the Construction Industry Long Service Leave and Benefits Act 2005 (NT) ;\n- (f) the Construction Industry Portable Paid Long Service Leave Act 1985 (WA) ;\n- (g) the Long Service Leave (Portable Schemes) Act 2009 (ACT) .","sortOrder":22},{"sectionNumber":"sec.19","sectionType":"section","heading":"Books and records about workers— Act , s 92","content":"### sec.19 Books and records about workers— Act , s 92\n\nFor section 92 (1) of the Act , the following are prescribed—\nbuilding and construction industry awards or agreements or other written agreements or records that show the terms under which the workers are, or were, engaged;\ntime sheets, attendance records or other records that show the workers’ hours of work.\nFor section 92 (2) of the Act , the following particulars are prescribed—\nthe worker’s full name, address and date of birth;\nthe type of work performed by the worker;\nthe rate of pay for the worker;\nthe periods, and the proportions of the periods, when the worker performed building and construction work in the State;\nif the worker is a registered worker—the worker’s number in the register of workers.\n(sec.19-ssec.1) For section 92 (1) of the Act , the following are prescribed— building and construction industry awards or agreements or other written agreements or records that show the terms under which the workers are, or were, engaged; time sheets, attendance records or other records that show the workers’ hours of work.\n(sec.19-ssec.2) For section 92 (2) of the Act , the following particulars are prescribed— the worker’s full name, address and date of birth; the type of work performed by the worker; the rate of pay for the worker; the periods, and the proportions of the periods, when the worker performed building and construction work in the State; if the worker is a registered worker—the worker’s number in the register of workers.\n- (a) building and construction industry awards or agreements or other written agreements or records that show the terms under which the workers are, or were, engaged;\n- (b) time sheets, attendance records or other records that show the workers’ hours of work.\n- (a) the worker’s full name, address and date of birth;\n- (b) the type of work performed by the worker;\n- (c) the rate of pay for the worker;\n- (d) the periods, and the proportions of the periods, when the worker performed building and construction work in the State;\n- (e) if the worker is a registered worker—the worker’s number in the register of workers.","sortOrder":23},{"sectionNumber":"sec.20","sectionType":"section","heading":"Government entities—Act, schedule, definition government entity","content":"### sec.20 Government entities—Act, schedule, definition government entity\n\nFor the schedule of the Act , definition government entity , paragraph (d) , each of the following entities is declared to be a government entity—\nEnergex Limited ACN 078 849 055;\nErgon Energy Corporation Limited ACN 087 646 062.\n- (a) Energex Limited ACN 078 849 055;\n- (b) Ergon Energy Corporation Limited ACN 087 646 062.","sortOrder":24},{"sectionNumber":"pt.6","sectionType":"part","heading":"Repeal and transitional provisions","content":"# Repeal and transitional provisions","sortOrder":25},{"sectionNumber":"pt.6-div.1","sectionType":"division","heading":"Repeal","content":"## Repeal","sortOrder":26},{"sectionNumber":"sec.21","sectionType":"section","heading":"Repeal","content":"### sec.21 Repeal\n\nThe Building and Construction Industry (Portable Long Service Leave) Regulation 2013, SL No. 38 is repealed.","sortOrder":27},{"sectionNumber":"pt.6-div.2","sectionType":"division","heading":"Transitional provisions","content":"## Transitional provisions","sortOrder":28},{"sectionNumber":"sec.22","sectionType":"section","heading":"Definition for division","content":"### sec.22 Definition for division\n\nIn this division—\nrepealed regulation means the repealed Building and Construction Industry (Portable Long Service Leave) Regulation 2013 .","sortOrder":29},{"sectionNumber":"sec.23","sectionType":"section","heading":"Existing applications for refund of levy","content":"### sec.23 Existing applications for refund of levy\n\nThis section applies in relation to an application to the authority under section 81 (2) of the Act made, but not decided, before the commencement.\nThe repealed regulation continues to apply in relation to the application as if this regulation had not been made and the repealed regulation were still in force.\n(sec.23-ssec.1) This section applies in relation to an application to the authority under section 81 (2) of the Act made, but not decided, before the commencement.\n(sec.23-ssec.2) The repealed regulation continues to apply in relation to the application as if this regulation had not been made and the repealed regulation were still in force.","sortOrder":30},{"sectionNumber":"sec.24","sectionType":"section","heading":"Existing applications for reconsideration by authority","content":"### sec.24 Existing applications for reconsideration by authority\n\nThis section applies in relation to an application to the authority under section 87 of the Act made, but not decided, before the commencement.\nThe repealed regulation continues to apply in relation to the application as if this regulation had not been made and the repealed regulation were still in force.\n(sec.24-ssec.1) This section applies in relation to an application to the authority under section 87 of the Act made, but not decided, before the commencement.\n(sec.24-ssec.2) The repealed regulation continues to apply in relation to the application as if this regulation had not been made and the repealed regulation were still in force.","sortOrder":31},{"sectionNumber":"sec.25","sectionType":"section","heading":"Existing appeals to industrial magistrate","content":"### sec.25 Existing appeals to industrial magistrate\n\nThis section applies in relation to an appeal to an industrial magistrate under section 88 of the Act started, but not decided, before the commencement.\nThe repealed regulation continues to apply in relation to the appeal as if this regulation had not been made and the repealed regulation were still in force.\n(sec.25-ssec.1) This section applies in relation to an appeal to an industrial magistrate under section 88 of the Act started, but not decided, before the commencement.\n(sec.25-ssec.2) The repealed regulation continues to apply in relation to the appeal as if this regulation had not been made and the repealed regulation were still in force.","sortOrder":32},{"sectionNumber":"sec.26","sectionType":"section","heading":"Existing appeals to Industrial Court","content":"### sec.26 Existing appeals to Industrial Court\n\nThis section applies in relation to an appeal to the Industrial Court under section 89 of the Act started, but not decided, before the commencement.\nThe repealed regulation continues to apply in relation to the appeal as if this regulation had not been made and the repealed regulation were still in force.\n(sec.26-ssec.1) This section applies in relation to an appeal to the Industrial Court under section 89 of the Act started, but not decided, before the commencement.\n(sec.26-ssec.2) The repealed regulation continues to apply in relation to the appeal as if this regulation had not been made and the repealed regulation were still in force.","sortOrder":33}],"analysis":{"issue_detection":{"absurdities":[{"type":"circular_definition","section":"sec.10(1) and sec.10(2)-(4)","severity":"medium","reasoning":"The formula in s10(2) uses 'A' defined as 'the rate immediately before 1 July in the year'. On commencement, if the rate has never been adjusted, 'A' must be $6.14. However, s10(1) says the prescribed rate is '$6.14 OR the higher amount worked out under subsections (2) to (4)' — framing the $6.14 and the formula output as alternatives rather than a base and adjustment mechanism. This creates ambiguity: subsections (2)-(4) are described as producing 'the higher amount' but they are an adjustment formula, not an independent calculation. If the formula produces a lower result than $6.14 (which s10(3) prevents being applied), the alternatives collapse into one, making the 'or' construction redundant. The drafting conflates the base rate with the adjustment mechanism.","confidence":0.65,"description":"Circular self-reference in rate prescription: subsection (1) prescribes the rate as either $6.14 OR 'the higher amount worked out under subsections (2) to (4)', but subsections (2) to (4) define how to adjust the rate annually — meaning the 'higher amount' can only be determined by reference to a prior rate that itself depends on this same formula. There is no clear base rate from which the CPI adjustment formula in subsection (2) can independently operate on first application."},{"type":"other","section":"sec.10(2) and sec.10(3)","severity":"low","reasoning":"B is defined as 'CPI published for the March quarter in the year' and C as 'CPI published for the corresponding quarter in the previous year'. Since B is fixed as the March quarter, the 'corresponding quarter' for C can only ever be the March quarter of the prior year. The word 'corresponding' adds no legal meaning but could mislead a reader into thinking C might reference a different quarter, creating interpretive risk.","confidence":0.6,"description":"The CPI adjustment formula references 'the corresponding quarter in the previous year' for variable C, but the formula is applied on 1 July each year using the March quarter CPI. The 'corresponding quarter' language is redundant/ambiguous — the corresponding quarter of the March quarter in the previous year is simply the March quarter of the previous year. The use of 'corresponding quarter' implies a floating reference but there is only one defined quarter (March), making the qualifier meaningless and potentially confusing."},{"type":"other","section":"sec.12(2) and sec.14(2)","severity":"low","reasoning":"In sec.12 (additional levy owed to Authority), rounding one-half downward reduces the amount payable to the Authority. In sec.14 (refund owed to applicant), rounding one-half downward also reduces the amount refunded. The rule is internally consistent in always favouring the Authority but the practical effect is a systematic small financial benefit to the Authority in refund scenarios, which may not be the legislative intent and could be challenged as inequitable.","confidence":0.55,"description":"Both sections prescribe rounding 'to the nearest dollar (rounding one-half downwards)'. Standard mathematical rounding rounds 0.5 upwards (or uses banker's rounding). Specifying that one-half rounds downward is an unusual rule that systematically disadvantages the party paying additional levy (sec.12) and the party seeking a refund (sec.14), in both cases favouring the Authority. While legally permissible, the same downward rounding rule applied to both additional levy AND refunds creates an asymmetric financial outcome that consistently benefits the Authority regardless of the direction of adjustment."},{"type":"other","section":"sec.7(4) and sec.7(5)","severity":"medium","reasoning":"The regulation uses two different exemption triggers for different levies: a location-based trigger (s7(4), for WHS levy) and a work-type trigger (s7(5), for training and LSL levies). These triggers may not be coextensive. Work at a coal mine that is not 'resources operational work' would be exempt from WHS levy but not from training/LSL levies. Conversely, 'resources operational work' not at the listed locations would be exempt from training/LSL levies but not WHS levy. This creates a complex matrix that is difficult to navigate without clear definitions.","confidence":0.7,"description":"Section 7(4) exempts 'work health and safety levy' for work at coal mines, mines, operating plants, and geothermal facilities. Section 7(5) separately exempts 'building and construction industry training levy' and 'long service leave levy' for 'resources operational work'. The term 'resources operational work' is not defined in the regulation itself (relying on the schedule/Act), creating a potential gap: if 'resources operational work' is narrower than the locations listed in s7(4), some resource-site work could be exempt from WHS levy but still liable for training and LSL levies, while other resource-site work is exempt from training and LSL levies but potentially still liable for WHS levy. The asymmetric exemption structure across levy types and location/work-type criteria creates compliance uncertainty."},{"type":"impossible_compliance","section":"sec.5(3) and sec.5(4)","severity":"medium","reasoning":"The regulation mandates that any certificate issued under s5(3) (where worker leaves before 30 June) must cover a period starting 1 July. This is logically inconsistent where a worker's engagement commenced after 1 July of that financial year and ended before 30 June — the certificate would purport to cover a period during which the worker was not engaged by that employer. This could result in inaccurate service records being mandated by the regulation itself.","confidence":0.72,"description":"Section 5(4) states that a certificate given under subsection (3) covers the period 'starting on 1 July of the financial year'. However, if a worker stops being engaged before 1 July — i.e., stops mid-financial year — and the certificate must be given within 1 month of their last day, the certificate purports to cover a period starting on 1 July of that financial year. If the worker was not engaged at all at the start of the financial year (e.g., engaged mid-year and terminated before 30 June), the certificate period beginning 1 July would precede the actual engagement, potentially misrepresenting service."}],"contradictions":[{"severity":"low","section_a":"sec.7(1)","section_b":"sec.9","confidence":0.45,"description":"Section 7(1) states levy is not payable if the cost of work is less than $150,000. Section 9 prescribes $150,000 as the cost threshold for section 76(3) of the Act (relating to assessment manager/local government obligations). Both thresholds are identical, but they operate under different provisions of the Act (s70(2) vs s76(3)) for different purposes (levy payability vs reporting/assessment obligations). While not strictly contradictory, using the same dollar figure for two legally distinct triggers — one for levy exemption and one for a separate reporting mechanism — creates interpretive confusion about whether crossing the $150,000 threshold simultaneously triggers both obligations or whether they are independently assessed."},{"severity":"medium","section_a":"sec.7(2)","section_b":"sec.7(3)","confidence":0.68,"description":"Section 7(2) states levy is not payable for work performed for a local government or government entity by a 'contract person' (person engaged under a contract of service). Section 7(3) states that if a person other than a contract person performs work, levy is payable for the percentage of cost not performed by the contract person. This creates an internal tension: s7(2) exempts levy for contract persons entirely, but s7(3) implicitly assumes a scenario where both contract persons and non-contract persons perform work on the same project, making only part of it exempt. The regulation does not explain how to calculate the 'percentage of cost not performed by the contract person' in practice, particularly where labour and materials costs are commingled. The exemption in s7(2) is stated as absolute, but s7(3) treats it as partial, creating a logical gap about whether the s7(2) exemption applies to the entirety of a project or only to the portion of work physically performed by contract persons."},{"severity":"low","section_a":"sec.11","section_b":"sec.13","confidence":0.35,"description":"Section 11 prescribes $20,000 as the amount for section 80(6)(b) of the Act (threshold for additional levy provisions). Section 13 prescribes $20,000 as the amount for section 81(2)(c) of the Act (threshold for refund of levy). These are the same dollar amount applied to inverse situations — underpayment (additional levy) and overpayment (refund). While symmetry may be intentional policy, if the underlying Act provisions serve different purposes with different intended thresholds, the identical prescription may be an oversight rather than deliberate design, potentially making it too easy or too hard to access refunds relative to additional levy liability."},{"severity":"medium","section_a":"sec.17","section_b":"sec.25 and sec.26","confidence":0.58,"description":"Section 17 prescribes that the Industrial Relations Act 2016 applies to appeals to an industrial magistrate under section 88 of the Act. Sections 25 and 26 preserve the repealed regulation for existing (commenced but undecided) appeals to both the industrial magistrate and the Industrial Court respectively. However, if the repealed 2013 regulation applied different procedural rules for industrial magistrate appeals (potentially referencing an earlier version of the Industrial Relations Act or different rules), the preservation of those rules under ss.25-26 could conflict with the current procedural framework mandated by s.17, creating two parallel and potentially inconsistent procedural regimes operating simultaneously depending on when the appeal was commenced."}]},"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":true,"description":"The regulation replaces the prior 2013 regulation (s21) and sets detailed operational parameters (levy rates, exemptions, thresholds, indexation, rounding, record-keeping and appeal procedures). Transitional provisions preserve applications and appeals started under the repealed regulation (ss23–26). The instrument therefore changes the regulatory instrument in force and fixes specific administrative scope, but it does not itself amend the Act; it instead specifies how the Act’s powers are to be applied."},"complexity_factors":["Multiple numeric parameters to apply: levy percentages (0.1%, 0.35%, 0.125%) (s8), cost threshold $150,000 (s7, s9), fixed fees ($6.14 initial rate) and payment caps ($10m) (s10, s15).","Indexation and rounding rules: CPI-based annual adjustment for form-fee rate (s10) and nearest-dollar rounding, half-down for levy calculations and refunds (s12, s14).","Cross-references to other Acts and external indexes: National construction industry wage price index (ABS) (s6) and unpaid tax interest rate under the Taxation Administration Act (s16); exemptions tied to resource safety Acts and specific tenures (s7).","Compliance and timing obligations: employer certificate-of-service timing requirements (within 1 month after 30 June or last engagement day) (s5); prescribed records and worker particulars required to be kept (s19).","Procedural delegation and decision pathways: appeals governed by Industrial Relations Act and tribunal rules (s17); authority retains calculation/discretionary functions for instalments, additional levy and refunds (s11–s15, s80–s81 cross-references).","Transitional complexity: repeal of the 2013 regulation (s21) combined with transitional rules preserving pending applications and appeals (ss23–26).","Interjurisdictional coordination: explicit list of reciprocating States/Territories and corresponding laws (s18) affecting portability and cross-border recognition."],"plain_english_summary":"This regulation provides the practical rules for Queensland’s portable long service leave scheme. It names the administering authority (QLeave), sets levy rates and an exemption threshold, prescribes how levies, refunds and additional charges are calculated and rounded, requires employer certificates and record-keeping, identifies corresponding laws in other jurisdictions and repeals the 2013 regulation while preserving existing applications. It affects employers, contractors and workers in the building and construction industry by defining who pays levies, reporting deadlines and appeal routes."},"summary":{"complexity_score":5,"scope_assessment":{"changed":false,"description":"This regulation is a straightforward remake and update of the 2013 regulation it replaces. It sets the same types of administrative details (levy rates, thresholds, record-keeping requirements, interstate recognition) with updated figures and references. The core scope — providing operational detail for the portable long service leave scheme in the Queensland building and construction industry — remains unchanged."},"complexity_factors":["References multiple other Acts and regulations (at least 15 separate pieces of legislation referenced), requiring cross-reading to fully understand obligations","Multiple types of levies with different exemption rules that apply differently depending on the type of work and workplace","Tiered exemption structure for resources/mining work distinguishes between different levy types, requiring careful analysis","CPI-indexed fee adjustments with a formula-based calculation mechanism that changes annually","Transitional provisions create a two-regime system where old rules continue to apply to in-progress matters","Interaction between Queensland scheme and seven different interstate portable leave schemes adds jurisdictional complexity","Distinction between 'contract persons' (employees) and other workers for levy exemption purposes requires careful classification","The regulation is largely operational/procedural rather than substantive — actual rights and obligations sit in the parent Act, making this document incomplete without that context"],"plain_english_summary":"This Queensland regulation sets the detailed rules for the portable long service leave scheme in the building and construction industry, administered by QLeave. It makes long service leave portable across employers so construction workers retain entitlements as they move between jobs, and requires builders, contractors and project owners to pay levies (which fund leave, training and safety) and keep employment records. It also covers exemptions, refunds/adjustments, interstate recognition and appeal rights."},"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"This is a standard re-enactment regulation that replaces the 2013 version. It maintains the same scope—prescribing administrative details, rates, and exemptions for the portable long service leave scheme. The content is largely technical and operational, consistent with the original intent of supporting the parent Act."},"complexity_factors":["Multiple cross-references to the parent Act (Building and Construction Industry (Portable Long Service Leave) Act) requiring simultaneous reading","Nested exemptions in section 7 with multiple sub-lists for mining/petroleum/geothermal exclusions","Mathematical formula for CPI adjustment in section 10 with defined variables","Transitional provisions preserving the repealed regulation for pending matters","Multiple levy types with different rates and different exemption conditions","References to external legislation including Taxation Administration Act, Industrial Relations Act, and various mining safety acts"],"plain_english_summary":"This regulation sets out the detailed rules for how Queensland's portable long service leave scheme works for building and construction workers. It replaces the 2013 version.\n\n**What it does:**\n- **Names the scheme**: The authority running the scheme trades as 'QLeave'.\n- **Sets levy rates**: It prescribes the percentages for three levies charged on building work:\n  - Training levy: 0.1%\n  - Long service leave levy: 0.35%\n  - Work health and safety levy: 0.125%\n- **Exemptions**: No levy is payable for work costing less than $150,000 (excluding GST), or for certain government work performed by employees (as opposed to contractors). There are also exemptions for mining, petroleum, and geothermal sites.\n- **Administrative details**: It specifies when employers must give certificates of service to QLeave (within one month of 30 June, or within one month of a worker leaving), which wage index to use for calculations, and what records employers must keep.\n- **Reciprocity**: It recognises equivalent long service leave schemes in all other Australian states and territories, allowing workers to transfer their entitlements across borders.\n- **Transitional rules**: It ensures that pending applications and appeals started under the old 2013 regulation continue under those old rules.\n\n**Who it affects:**\n- Building and construction employers in Queensland who must pay levies and keep records.\n- Workers in the industry who accrue portable long service leave entitlements.\n- The QLeave authority, which administers the scheme.\n\n**Why it matters:**\nThis regulation puts meat on the bones of the Building and Construction Industry (Portable Long Service Leave) Act. Without it, the Act couldn't function—it wouldn't know what rates to charge, who was exempt, or how to calculate payments. The portable scheme is crucial for construction workers who move between employers frequently; it ensures they don't lose their long service leave entitlements when changing jobs."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"}},"importantCases":[],"_links":{"self":"/api/acts/building-and-construction-industry-portable-long-service-leave-regulation-2024","history":"/api/acts/building-and-construction-industry-portable-long-service-leave-regulation-2024/history","analysis":"/api/acts/building-and-construction-industry-portable-long-service-leave-regulation-2024/analysis","conflicts":"/api/acts/building-and-construction-industry-portable-long-service-leave-regulation-2024/conflicts","importantCases":"/api/acts/building-and-construction-industry-portable-long-service-leave-regulation-2024/important-cases","documents":"/api/acts/building-and-construction-industry-portable-long-service-leave-regulation-2024/documents"}}