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.