Each State and Territory has its own scheme – and they are all slightly different (no surprises here). In broad terms, the schemes provide long service leave entitlements to building and construction workers based on their service to the industry. While a national reciprocal agreement exists between all schemes in Australia, workers must register in each State/Territory that they work in and entities must pay the levies in the State/Territory in which the work is carried out.
If we just have a look at the Queensland scheme (QLeave), the first thing to note is the changes that have been introduced with effect from 1 July 2014. Some examples of work that resources entities may have a liability in respect of in Queensland include:
- construction of above ground facilities and infrastructure (e.g. conveyor system)
- shutdown of facilities, fixed plant or equipment for substantial maintenance or repair work (where the shutdown is for at least 30 days)
- construction of an accommodation camp.
In relation to resources entities, it is the entity for who the work is to be done that is liable.
Are you compliant or do you have a 'surprise' in store?