Clean-up and rebuilding

The long service levy applies to some building and construction work. Exemptions are available for buildings destroyed or damaged during the 2019–2020 bushfires.

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Long service levy exemption – building and construction

If you're replacing or repairing buildings destroyed or damaged as a result of the 2019–20 NSW bushfires, you can apply for an exemption from the long service levy.

The exemption applies to the first $1,000,000 (inc GST) spent on repairing or rebuilding a damaged property or building.

For expenditure of $1,000,000 and above, you'll be required to pay a partial levy.

Applications must be lodged by 2 March 2023.

For more information visit Long Service Corporation.

Last updated: 30 January 2023