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Long Service Benefits Portability Act 2018
29Imposition of levy
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29 Imposition of levy
(1) A long service benefits levy is imposed on—
(a) the ordinary pay of each employee for a covered industry; and
(b) the ordinary pay of each contract worker for a covered industry.
(2) The levy referred to in subsection (1)(a) is payable by the employee's employer for the covered industry.
(3) The levy referred to in subsection (1)(b) is payable by the contract worker.