42Refunds of long service levies

#### 42 Refunds of long service levies 42 Refunds of long service levies > > (1) A person who has paid a long service levy in respect of the erection of a building, upon application in an approved form, is entitled to a refund of the amount of that long service levy if— > > > > > (a) in the case of a building that may not be erected on the land concerned except with development consent under Part 4 of the [Environmental Planning and Assessment Act 1979](/view/html/inforce/current/act-1979-203), or the erection of which is complying development within the meaning of that Act—the building has not been erected and no development consent or complying development certificate enabling the erection of the building remains in force, or > > > > > (b) in any case—the building has not been erected and the Corporation is satisfied that the building is no longer to be erected. > > > (1A) Regulations made for the purposes of section 34 (2) (c) may provide for a refund of the whole or part of a long service levy that had been paid in respect of a building, or by or on behalf of a person, exempted from payment of the levy. > > > (2) Where, from such information as satisfies the Corporation, it appears to the Corporation that— > > > > > (a) the building in respect of which a long service levy has been paid is wholly or partly completed, > > > > > (b) the cost of erecting the building as then determined by the Corporation is less than the cost of erecting the building as last determined by the Corporation, and > > > > > (c) the amount of the difference in that cost exceeds the prescribed amount referred to in subsection (5), > > > > the Corporation shall, upon application in an approved form, refund to the person who paid the long service levy the amount calculated at the rate prescribed by section 35 on the amount of that difference. > > > (3) An application for a refund under this section may be made on more than 1 occasion in respect of the erection of the same building. > > > (4) An application for a refund under this section (other than a refund under subsection (6)) must be made— > > > > > (a) within 12 months after the completion or cessation of building work on the erection of the building, or > > > > > (b) in a case where such building work never commenced— > > > > > > > (i) not later than 3 months after the expiry of any development consent or complying development certificate that enables the erection of the building, or > > > > > > > (ii) if no such consent or certificate was required or given, within 3 years after payment of the levy, > > > > unless the Corporation considers that special circumstances warrant acceptance of the application after that time. > > > (5) For the purposes of subsection (2) (c), the prescribed amount is— > > > > > (a) except as provided by paragraph (b)—$10,000, or > > > > > (b) such other amount as may be prescribed by the regulations. > > > (6) On application made in accordance with subsection (7), a person who has paid a long service levy— > > > > > (a) is entitled to a refund of the amount of the levy— > > > > > > > (i) if it was paid in error, or > > > > > > > (ii) to the extent that regulations referred to in subsection (1A) so provide, or > > > > > (b) is entitled to a refund of the overpayment if the levy was overpaid in error. > > > (7) An application referred to in subsection (6) must be made in an approved form within 12 months (or such other period as may be prescribed by the regulations) after the payment concerned was made, or within such further time as the Corporation may in a particular case allow. > > > (8) Despite any other provision of this section, the Corporation may pay a refund to a person other than the person who paid the long service levy if, in the Corporation’s opinion, it is in the interests of justice to do so. > > > (9) A payment of a refund under subsection (8) satisfies any liability of the Corporation to pay a refund to the person who paid the long service levy concerned. > > **s 42:** Am 1998 No 33, Schs 1 \[39\] \[40\], 3 \[5\] \[6\]; 1998 No 120, Sch 1.3 \[3\]; 2010 No 15, Sch 1 \[21\] \[22\].