08/1127 - MCU - Entertaining & Dining Business Type 1 - Food & Beverages [As Published] · 132008.1127

INTEGRATED PLANNING ACT 1897 Part A, Version 3.1, 3 March 2008

 

Portable Long Service Leave (PLSL) Levy

 

The Building and Construction industry Portable Long Service Leave Scheme provides long service leave entitlements to workers in the building
and construction industry who would be unlikely to accrue enough service with one employer to qualify for long service leave. To fund the
scheme, a Portable Long Service Leave Levy (PLSL levy) is collected on certain building and construction work carried out inQueensiand.

The PLSL levy amount and other prescribed percentages and rates for calculating the levy are stated in the Building and Construction industry
(Portable Long Service Leave) Regulation 2002. Included in the amount collected by QLeave is the Workplace Health and Safety Fee and the
Buikding and Construction IndustryTrainingLevy.

The Building and Construction industry (Portable Long Service Leave) Act 1991 (PLSL Act) defines the building and construction work subject to
the PLSL ievy and includes renovating, relocating, constructing, altering, demolishing, maintaining or repairing buildings, pools, roads, jetties,
pipelines, fences or earthworks, and works for subdividing, irrigating or draining land.

The PLSL levy need not be paid when the application is made, but the PLSL Act requires the levy to be paid before a development permit may
be issued.

The Assessment Manager must sight an approved form issued by QLeave advising of the status of the payment of the PLSL levy. Building and
Construction industry Notification and Payment Forms are available from anyQueenslandpost office or agency, on request from QLeave, or can
be completed on the QLeave website at www.qleave.qid.gov.au. For further information contact QLeave (Tel: 1800 803 481 Web:
www.gleave.gid.gov.au )