38The Crown and contractors to the Crown

38 The Crown and contractors to the Crown

38 The Crown and contractors to the Crown

(1) In this section, Crown includes a statutory body representing the Crown.

(2) Notwithstanding section 37, where—

(a) a long service levy is payable in respect of the erection of a building,

(b) the building is being erected for the Crown, and

(c) a person has entered into a contract with the Crown to erect the building (not being a contract to execute part of the work of erecting the building),

the person is liable to pay that levy.

(3) Notwithstanding section 37, where—

(a) a long service levy is payable in respect of the erection of a building,

(b) the building is being erected for the Crown,

(c) there is no person liable to pay that levy under subsection (2), and

(d) persons have entered into contracts with the Crown to execute parts of the work of erecting the building,

each such person is liable to pay that levy, but in the application of the provisions of this Part to any such person a reference to the erection of the building shall be construed as a reference to the execution of the work under the contract entered into by that person.

(4) Nothing in this Part shall be construed as requiring the Crown to pay a long service levy.