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Long Service Levy

Under Section 34 of the Building and Construction Industry Long Service Payments Act 1986, Long Service Levy is payable for construction over $25,000. The levy rate is 0.35% of the total cost of the work (inclusive of GST). The levy is required to be paid directly to the Long Service Corporation on the Long Service Corporation levy portal at
There are several Levy portal user guides available on the Corporation website.  They cover a range of topics such as:
•    Registration
•    Pay a Levy Business
•    Add an ABN or User
•    Support, Refunds, Top-ups, Receipts
•    Pay a Levy NFP Exemption
•    Pay a Levy Owner Builder Exemption
•    Instalment Plan Equal Payments
•    Instalment Plan Not Equal Payments

For more information please contact the Long Service Corporation levy support team on 13 14 41.