sec.71Exemption from payment of levy

sec.71 Exemption from payment of levy

A person carrying out work under an owner-builder permit is exempt from payment of levy on all work carried out under the permit. The authority may exempt a person (the first person ) who is not substantially engaged in the building and construction industry from payment of levy for building and construction work, or part of the work, that the authority is satisfied is carried out for the first person by— the first person; or the first person’s workers; or another person who— carries out the work under a contract with the first person; and is not substantially engaged in the building and construction industry; or if the first person is a body corporate—a subsidiary of the first person that is not substantially engaged in the building and construction industry. In this section— subsidiary see the Corporations Act 2001 (Cwlth) , section 9 . s 71 sub 1993 No. 66 s 6 ; 1994 No. 65 s 21 amd 1998 No. 44 s 3 sch ; 2014 No. 30 s 6 (sec.71-ssec.1) A person carrying out work under an owner-builder permit is exempt from payment of levy on all work carried out under the permit. (sec.71-ssec.2) The authority may exempt a person (the first person ) who is not substantially engaged in the building and construction industry from payment of levy for building and construction work, or part of the work, that the authority is satisfied is carried out for the first person by— the first person; or the first person’s workers; or another person who— carries out the work under a contract with the first person; and is not substantially engaged in the building and construction industry; or if the first person is a body corporate—a subsidiary of the first person that is not substantially engaged in the building and construction industry. (sec.71-ssec.3) In this section— subsidiary see the Corporations Act 2001 (Cwlth) , section 9 .

• (a) the first person; or
• (b) the first person’s workers; or
• (c) another person who— (i) carries out the work under a contract with the first person; and (ii) is not substantially engaged in the building and construction industry; or
• (i) carries out the work under a contract with the first person; and
• (ii) is not substantially engaged in the building and construction industry; or
• (d) if the first person is a body corporate—a subsidiary of the first person that is not substantially engaged in the building and construction industry.
• (i) carries out the work under a contract with the first person; and
• (ii) is not substantially engaged in the building and construction industry; or