12Exemptions from levy—the Act, ss 34 and 42(1A)

#### 12 Exemptions from levy—the Act, ss 34 and 42(1A) 12 Exemptions from levy—the Act, ss 34 and 42(1A) > > (1) For the Act, section 34(2)(c), a long service levy is not payable in relation to the following— > > > > > (a) the erection of a building if the cost of erecting the building is less than— > > > > > > > (i) until 31 December 2022—$25,000, or > > > > > > > (ii) from 1 January 2023—$250,000, > > > > > (b) the erection of a building if the Corporation is satisfied— > > > > > > > (i) the building will be erected for— > > > > > > > > > (A) a body constituted under a State or Commonwealth Act, other than an Act prescribed for the Act, section 3(1), definition of worker, paragraph (a), or > > > > > > > > > (B) a local council, or > > > > > > > > > (C) a county council, and > > > > > > > (ii) all workers working on the site are employed under a contract of employment with the body or council, > > > > > (c) the erection of a building if an environmental planning instrument provides the building may be erected as exempt development or development that does not otherwise require development consent under the [Environmental Planning and Assessment Act 1979](/view/html/inforce/current/act-1979-203), > > > > > (d) the voluntary component of the erection of a building if the Corporation is satisfied the building will be erected— > > > > > > > (i) by or on behalf of a relevant person, or > > > > > > > (ii) wholly or partly by voluntary labour. > > > (2) A relevant person is entitled to a refund of the part of a long service levy paid by the relevant person that is not payable because of subsection (1)(d). > > > (3) In this section— > > > > exempt development has the same meaning as the [Environmental Planning and Assessment Act 1979](/view/html/inforce/current/act-1979-203). > > > > owner-builder means the holder of an owner-builder permit under the [Home Building Act 1989](/view/html/inforce/current/act-1989-147). > > > > relevant person means the following— > > > > > (a) a church, > > > > > (b) a non-profit organisation, > > > > > (c) an owner-builder. > > > > voluntary component, in relation to the erection of a building, means the part, not exceeding 50% of the cost of erecting the building that, in the opinion of the Corporation, is equivalent to the amount of voluntary labour involved in erecting the building. > > > > voluntary labour includes the labour of an owner-builder.