13Exemptions from levy—bushfire relief—the Act, ss 34 and 42(1A)

#### 13 Exemptions from levy—bushfire relief—the Act, ss 34 and 42(1A) 13 Exemptions from levy—bushfire relief—the Act, ss 34 and 42(1A) > > (1) This section applies to the erection of a building, to replace or repair a building destroyed or damaged as a result of bushfire in the period starting 1 July 2019 and ending 2 March 2020. > > > (2) This section does not apply to the erection of a building by or on behalf of the Crown. > > > (3) For the Act, section 34(2)(c), a long service levy is not payable in relation to the first $1,000,000 of the cost of erecting a building. > > > (4) Subsection (3) applies only if the person— > > > > > (a) is liable to pay the long service levy under the Act, section 37, and > > > > > (b) has made a written application to the Corporation for an exemption before— > > > > > > > (i) 2 March 2023, or > > > > > > > (ii) a later date approved by the Corporation. > > > (5) A person is entitled to a refund of the part of a long service levy paid by the person that is not payable because of this section.