Long Service Leave
The rules for self-employed contractors being able to participate in portable long service leave schemes varies throughout Australia. For example, in Western Australia, contractors cannot participate in the scheme, in Queensland, labour only or substantially labour only contractors are treated as employees, yet in Victoria, “working subcontractors” must register but they do not have to make financial contributions if they don’t want to.
The rules as they apply in your State or Territory are set out below.
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Current at: 22 October 2008
PORTABLE LSL - Are You Having Problems Getting a Refund in NSW?
In NSW, where a development application is not approved, a refund of the Portable Long Service Levy can be obtained from the Long Service Payments Corporation. However, as a general rule, the corporation will only send the refund to the person who was named as the applicant (i.e. your client). You may have problems getting your refund sent to you if, as the builder, you paid the levy and are only named as “agent” for the applicant (owner), even though you haven’t passed on the cost to the owner.
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