sec.7Building and construction work for which levy is not payable— Act , s 70

sec.7 Building and construction work for which levy is not payable— Act , s 70

For section 70 (2) of the Act , levy is not payable for building and construction work if the cost of the work is less than $150,000. Under section 73 (1) of the Act , the cost of building and construction work is exclusive of GST. Also, levy is not payable for building and construction work to be performed for a local government or government entity by a person engaged under a contract of service (a contract person ). However, if a person other than a contract person performs building and construction work for the local government or government entity, levy is payable for the percentage of the cost of the building and construction work not performed by the contract person. Also, work health and safety levy is not payable for building and construction work at— a coal mine under the Coal Mining Safety and Health Act 1999 ; or a mine under the Mining and Quarrying Safety and Health Act 1999 ; or an operating plant under the Petroleum and Gas (Production and Safety) Act 2004 , on land the subject of— a 1923 Act petroleum tenure under the Petroleum Act 1923 ; or a petroleum authority under the Petroleum and Gas (Production and Safety) Act 2004 ; or a GHG authority under the Greenhouse Gas Storage Act 2009 ; or a facility or plant used for drilling or drilling related purposes in geothermal exploration under the Geothermal Energy Act 2010 . In addition, the following levies are not payable for building and construction work that is resources operational work— building and construction industry training levy; long service leave levy. (sec.7-ssec.1) For section 70 (2) of the Act , levy is not payable for building and construction work if the cost of the work is less than $150,000. Under section 73 (1) of the Act , the cost of building and construction work is exclusive of GST. (sec.7-ssec.2) Also, levy is not payable for building and construction work to be performed for a local government or government entity by a person engaged under a contract of service (a contract person ). (sec.7-ssec.3) However, if a person other than a contract person performs building and construction work for the local government or government entity, levy is payable for the percentage of the cost of the building and construction work not performed by the contract person. (sec.7-ssec.4) Also, work health and safety levy is not payable for building and construction work at— a coal mine under the Coal Mining Safety and Health Act 1999 ; or a mine under the Mining and Quarrying Safety and Health Act 1999 ; or an operating plant under the Petroleum and Gas (Production and Safety) Act 2004 , on land the subject of— a 1923 Act petroleum tenure under the Petroleum Act 1923 ; or a petroleum authority under the Petroleum and Gas (Production and Safety) Act 2004 ; or a GHG authority under the Greenhouse Gas Storage Act 2009 ; or a facility or plant used for drilling or drilling related purposes in geothermal exploration under the Geothermal Energy Act 2010 . (sec.7-ssec.5) In addition, the following levies are not payable for building and construction work that is resources operational work— building and construction industry training levy; long service leave levy.