34Who must pay levy

34 Who must pay levy (1) If: (a) construction work is to be carried out for one or more of the following entities (an interstate government entity): (i) the Commonwealth; (ii) a State; (iii) a body corporate established for a public purpose by a law of the Commonwealth or of a State; and (b) one contractor is engaged by the entity or entities to carry out the work, the contractor is liable to pay the levy imposed on the work. (2) If: (a) construction work is to be carried out for one or more interstate government entities; and (b) more than one contractor is engaged by the entity or entities to carry out the work,

Construction Industry Long Service Leave and Benefits Act 2005 27 each contractor is liable to pay so much of the levy imposed on the work as is attributable to that contractor's share of the work. (3) To avoid doubt, a reference to a contractor in subsection (1) or (2) does not include a reference to a subcontractor. (4) If construction work is to be carried out for a person who is not an interstate government entity, the person is liable to pay the levy imposed on the work. (5) If construction work is to be carried out for more than one person all of whom are not interstate government entities, the Board may, having regard to the matters set out in subsection (6), decide that: (a) each person is liable to pay so much of the levy imposed on the work as is attributable to the person's share of the interest in the work; or (b) each person is jointly and severally liable to pay the levy imposed on the work; or (c) only some of those persons are liable to pay the levy imposed on the work and that each of them is liable to pay the levy as provided by paragraph (a) or (b); or (d) only one person is liable to pay the levy imposed on the work. (6) The Board must have regard to all of the following matters when making a decision under subsection (5): (a) the extent to which a person provides the funding for the work; (b) the extent to which a person has the ownership or control of, or any interest in, the work or the site of the work; (c) the extent to which a person derives any direct or indirect benefit from the work; (d) any other circumstances that the Board considers relevant. (7) The Regulations may make provision, consistent with this section, about: (a) the application of any of the provisions in subsections (1) to (6) (inclusive); or (b) the liability of a person to pay the levy in circumstances not covered by any of the provisions in subsections (1) to (6) (inclusive).

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