Does the levy apply to maintenance and repair work?

• For projects with a date of Development Approval (DA) or commencement of construction before 1 January 2025
  Maintenance or repair work carried out by self-employed individuals or employees for the benefit of their employer is not leviable.

• For projects with a date of Development Approval (DA) or commencement of construction after 1 January 2025
  Maintenance or repair work carried out by self-employed individuals or employees for the benefit of their employer is leviable, even if the worker’s main business isn’t construction.

For more information on which building and construction works are leviable and when exclusions may apply, see the Leviable Work Reference Table.