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,

(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.

owner-builder means the holder of an owner-builder permit under the Home Building Act 1989.

relevant person means the following—

(a) a church,