INSIGHT · LICENSING & COMPLIANCE
Portable long service leave:
three levy the project, four charge the payroll.
Portable long service leave for construction is funded two ways. As read on 2 November 2026, NSW (0.25% of cost from $250,000, including GST), Queensland (0.35% from $150,000, excluding GST) and the NT (0.1% from $1 million) levy the project. Victoria (2.7%), WA (0.75% for 2026), Tasmania (2.5%, or 1.8% if on time) and the ACT (2.75%) charge employers on wages. South Australia's rate was not verified. Employers report service either way.
Analysed 2 November 2026 · NSW Government pages (modified 15 June and 14 October 2026) · LeavePlus pages · Queensland Regulation 2024 (current as at 23 August 2024), Act (1 February 2024) and Levy Changes Amendment Regulation 2020 · MyLeave 2026 notice and page (25 September 2026) · TasBuild page and Tasmanian Act · ACT Leave pages and Act (Republication 30) · NT Build pages (3 September 2026), NT Regulations (7 April 2014) and Act (13 September 2022) · South Australia not verified · all read 2 November 2026.
Key takeaways
- Three project levies, on three different bases: NSW charges 0.25% of the cost of works of $250,000 or more, including GST (Long Service Corporation, since 1 January 2023). Queensland charges 0.35% where cost is $150,000 or more, excluding GST (Regulation 2024 ss 7, 8). The NT charges 0.1% where cost is at least $1 million, including GST, on work started on or after 7 April 2014, with single detached dwellings excluded (NT Build; Regulations 2005).
- Four wage-based schemes, at rates from 0.75% to 2.75%: Victoria: 2.7% of ordinary pay since 1 July 2009 (LeavePlus). WA: 0.75% of the ordinary rate of pay for the 2026 calendar year (MyLeave). Tasmania: 2.5% of ordinary pay, or 1.8% if returns and invoices are on time (TasBuild). ACT: 2.75% of gross ordinary wages since 1 October 2024 (ACT Leave). Each is paid by the employer.
- The word levy does not tell you the model: WA and the ACT call their payroll charge a levy. NSW, Queensland and the NT call a project charge a levy. Victoria says charge and Tasmania says contribution.
- Project-levy states still ask employers to report: NSW requires a service return each year, Queensland a certificate of service, and the NT an employer return twice a year. The levy pays for the scheme; the report credits the worker.
- South Australia could not be read: The Construction Industry Long Service Leave Act 1987 (SA) is named as a corresponding law in Queensland's Regulation 2024 (s 18(2)(c)) and cited in an official WA submission. Its funding model, rate and administrator are not verified (2 Nov 2026).
- We would store the scheme with each worker-day and each project: A system-design recommendation: payroll days carry the state of work, and each project carries the levy paid, its base and the receipt.
Portable long service leave schemes
in each state and territory
Each Australian state and territory runs its own construction long service scheme, so the funding model depends on where the work is done. NSW, Queensland and the NT raise money on project cost; Victoria, WA, Tasmania and the ACT raise it on wages.
WA's rate can change on 1 January each year, because MyLeave says the levy may differ from 1 January of each year.
| State | Scheme and administrator | Funding model | Rate and effective date | Threshold or trigger | Who pays | Instrument and version read |
|---|---|---|---|---|---|---|
| NSW | NSW: building and construction long service payments scheme, Long Service Corporation (LSC) | NSW: project levy | NSW: 0.25% of the cost of works, including GST. Before 1 January 2023: 0.35% from $25,000 | NSW: work costing $250,000 or more, including GST. Paid before work starts; a Construction Certificate or Complying Development Certificate is released after payment | NSW: the applicant for the building approval or the person the work is for; generally the contractor for Crown work | NSW Government pages (modified 15 June and 14 October 2026), read 2 Nov 2026. Long Service Payments Act 1986 and Regulation 2022 text not verified (2 Nov 2026) |
| Victoria | Victoria: LeavePlus, the trading name of CoINVEST Limited, trustee of the scheme | Victoria: wage charge | Victoria: 2.7% of ordinary pay, in place since 1 July 2009. No charge for VRQA certified apprentices, up to 1,040 days | Victoria: register if you hire someone for covered work for more than 5 days in a calendar month. Covered work can be off site, in workshops or yards connected to construction | Victoria: the employer; not deducted from wages | LeavePlus charges, coverage and obligations pages, read 2 Nov 2026. Construction Industry Long Service Leave Act 1997 and Rules not read |
| Queensland | Queensland: QLeave, the trading name of the Building and Construction Industry (Portable Long Service Leave) Authority | Queensland: project levy | Queensland: 0.35% of cost, excluding GST (Regulation s 8(b); Act s 73). The Levy Changes Amendment Regulation 2020 set 0.35% from 1 July 2020; the Office of Industrial Relations describes that as a rise from 0.25% | Queensland: not payable if cost is less than $150,000 (Regulation s 7(1)), on resources operational work (s 7(5)), or on work by a local government's or government entity's own employees (s 7(2)). Paid before a development or plumbing permit is given, or before work starts (Act s 75) | Queensland: by order, the Commonwealth's contractor, the local government or government entity, the permit applicant, or otherwise the person the work is for (Act s 74) | Regulation 2024, current as at 23 August 2024; Act, current as at 1 February 2024; Levy Changes Amendment Regulation 2020, as made, read 2 Nov 2026 |
| South Australia | South Australia: not verified (2 Nov 2026) | South Australia: not verified (2 Nov 2026) | South Australia: not verified (2 Nov 2026) | South Australia: not verified (2 Nov 2026) | South Australia: not verified (2 Nov 2026) | Construction Industry Long Service Leave Act 1987 (SA): not verified (2 Nov 2026) |
| WA | WA: MyLeave | WA: wage contribution, which MyLeave calls a levy | WA: 0.75% of the ordinary rate of pay for the 2026 calendar year. No levy for apprentices | WA: every employer as defined in the 1985 Act must register; payment comes with each quarterly return | WA: the employer | MyLeave 2026 Contribution Rate notice and employer page (updated 25 September 2026), read 2 Nov 2026. Construction Industry Portable Paid Long Service Leave Act 1985 not read |
| Tasmania | Tasmania: TasBuild, the company administering the scheme under s 4 of the 1997 Act | Tasmania: wage contribution | Tasmania: 2.5% of ordinary pay, or a discounted 1.8% if returns and invoices are on time | Tasmania: employers engaged in the construction industry; relevant employment is for at least one full day | Tasmania: the employer | TasBuild employers page (undated), read 2 Nov 2026; Construction Industry (Long Service) Act 1997, current on 2 Nov 2026 |
| ACT | ACT: ACT Leave (Long Service Leave Authority) | ACT: wage levy | ACT: 2.75% of gross ordinary wages from 1 October 2024; 2.35% from 1 October 2023; 2.10% before that. Apprentice wages are not levied, but Australian School-based Apprentices' wages are | ACT: employers with employees doing relevant work in the ACT, including employers located interstate | ACT: the employer | ACT Leave pages, read 2 Nov 2026; Long Service Leave (Portable Schemes) Act 2009, Republication 30 effective 26 November 2025. Levy determination not read |
| NT | NT: NT Build | NT: project levy | NT: 0.1% for work started on or after 7 April 2014 (Regulations reg 3(d)), on cost up to $5 billion, including GST. A two-tier mechanism applies above $5 billion (Act s 33) | NT: cost of at least $1 million (reg 2(1)). Not on Class 1a(i) or Class 10a buildings, which NT Build describes as single detached dwellings and related garages, carports and sheds. Paid before work starts | NT: the person the work is for; a principal contractor for Commonwealth or interstate government work | NT Build pages (updated 3 September 2026); Regulations 2005, as in force at 7 April 2014; Act 2005, as in force at 13 September 2022, read 2 Nov 2026 |
Why the word levy
does not tell you who pays
In Australian portable long service leave, the word levy is used for two different charges. MyLeave says employers pay a levy every three months, and ACT Leave says employers pay a levy on gross ordinary wages. Long Service Corporation, QLeave and NT Build use the same word for a charge on the cost of a project, paid before work starts. A quote that says "levies included" can therefore mean a long service project levy in Brisbane and no long service line in Melbourne, where that cost sits in payroll on-costs instead.
Training and permit levies sit beside these charges. Our page on construction levies by state
- Project levy: A one-off amount tied to a project. It can sit with the person seeking approval, and it can be reconciled: NT Build reconciles to the final cost at practical completion, and Queensland's Act provides for additional levy and refunds (ss 80, 81).
- Wage-based charge: A recurring on-cost carried by the employer, calculated on ordinary pay and invoiced after a return. It follows the worker's days, not the project's value.
What each scheme asks employers to report
Employers report to the scheme in NSW, Victoria, Queensland, WA, Tasmania, the ACT and the NT, including where the money comes from a project levy, because service credit is built from employer records. Timing runs from monthly in Tasmania to yearly in NSW.
| State | What is lodged | Timing | Instrument and version read |
|---|---|---|---|
| NSW | NSW: a service return each year; register as an employer, keep records of service, and contact LSC before paying a worker long service entitlements | NSW: yearly | Long Service Corporation employer obligations page, read 2 Nov 2026 |
| Victoria | Victoria: quarterly Long Service Leave Returns, with records of names, registration numbers, dates, days worked, absences and ordinary pay | Victoria: quarterly; LeavePlus lists not paying an invoice within 14 days as a trigger for interest | LeavePlus charges and obligations pages, read 2 Nov 2026 |
| Queensland | Queensland: a certificate of service for each worker | Queensland: within 1 month after 30 June, or within 1 month after the worker's last day (Regulation s 5) | Regulation 2024, current as at 23 August 2024, read 2 Nov 2026 |
| South Australia | South Australia: not verified (2 Nov 2026) | South Australia: not verified (2 Nov 2026) | Construction Industry Long Service Leave Act 1987 (SA): not verified (2 Nov 2026) |
| WA | WA: a quarterly return with payment | WA: by the 15th of the month after the quarter | MyLeave employer page, updated 25 September 2026, read 2 Nov 2026 |
| Tasmania | Tasmania: a return of ordinary pay and paid days, or a nil return | Tasmania: monthly, within 14 days of the period end; quarterly on application for some small employers. June example: return by 14 July, invoice by 31 August | TasBuild employers page, read 2 Nov 2026 |
| ACT | ACT: a quarterly return of service days and gross ordinary wages, or a nil return. Business records kept for 7 years after an employee stops being employed (s 57) | ACT: quarterly | ACT Leave employer page, read 2 Nov 2026 |
| NT | NT: an employer return of days worked by registered employees | NT: twice yearly, final dates 31 March and 30 September. Register within one month of employing a registered worker (s 26(3)(b)) | NT Build employers page, read 2 Nov 2026 |
Ordinary pay is not one number
across the wage-based schemes
Ordinary pay in Victoria, WA and Tasmania is defined by each scheme, so the same pay run can give different bases.
TasBuild, which calls its list a guide only, and MyLeave tell employers to contact them where a payment is unclear. MyLeave's page says it revised its reading of ordinary pay for casual workers in November 2025, and the detail did not display on the page read. ACT Leave bases its levy on gross ordinary wages and has a separate ordinary wages page, which we did not compare.
| Item | Victoria (LeavePlus) | WA (MyLeave) | Tasmania (TasBuild) |
|---|---|---|---|
| Living away from home allowance | Not included | Included if due to a worker on paid leave | Not reported |
| Tool or site allowance | Included | Not named; allowances paid while on annual leave are included | Reported |
| Casual loading | Not addressed on the page read | Included in the ordinary rate for casuals | Not reported |
| Leave loading | Not included | Not included | Not reported |
| Overtime | Payments beyond normal hours not included | Not addressed directly; for casuals the ordinary rate may include weekend work | Not reported |
What a builder working across borders records
Portable long service schemes are state schemes with reciprocal arrangements between them, so we would hold each scheme's record for each state of work. NT Build states that portability extends across state borders under the National Reciprocal Agreement, and the Queensland (s 63), Tasmanian (s 21), ACT (s 90) and NT (s 86) Acts each provide for reciprocal payment or agreements. ACT Leave states that an employer located interstate must register for relevant work in the ACT.
- By project: State, cost base and GST treatment, levy paid, the date paid, the receipt, and any reconciliation at completion. Project levies are due before work starts in NSW, Queensland and the NT.
- By worker and day: State of work, days of service, ordinary pay for those days, trade or classification, and registration number with each scheme.
- By entity: Employer registration in each state, the return dates, and which ABN holds the registration. LeavePlus asks for a Change of Entity form when an ABN or ACN changes.
- Apprentices: WA and the ACT levy no apprentice wages but still want them reported, ACT Leave excepts Australian School-based Apprentices from that rule, and LeavePlus does not charge for VRQA certified apprentices for up to 1,040 days.
What we would put in a system
Portable long service records need the fields below so that a return, a levy audit or a worker's claim can be answered from one place. This is our system-design recommendation, not a legal requirement.
Where agents help here is narrow. An agent can read timesheets and payroll exports, group days by state and draft a return for a person to check; a person confirms and lodges. No agent decides whether a worker, a trade or a project is covered, or what counts as ordinary pay. Those are questions for the scheme and your advisers.
| Field | Why it is load-bearing |
|---|---|
| State of work on every timesheet line | ACT Leave asks for service days performed in the ACT and requires employers located interstate to register. Each scheme sets its own interstate rule. |
| Scheme, rate and the date that rate applied from | Rates move on different dates: 1 January in WA, 1 October in the ACT's last two changes, 1 January 2023 in NSW. |
| Ordinary pay as defined by that scheme | An allowance can be in the base in one scheme and out of it in another. |
| Project levy base, GST treatment and receipt | NSW and the NT include GST; Queensland excludes it (s 73). Refunds and reconciliations need the original estimate. |
| Return periods and lodgement dates | Monthly, quarterly, half-yearly and yearly cycles run side by side for a business in several states. |
Questions worth asking
of your own payroll records
For a builder with crews in Queensland and Victoria: does each timesheet line show the state of work?
Queensland funds its scheme from a 0.35% project levy and asks for certificates of service; Victoria charges the employer 2.7% of ordinary pay and asks for quarterly returns. A timesheet without a state cannot feed both. General information as read on 2 November 2026, not legal or payroll advice.
For an estimator: does each quote say who is paying the project levy, and on what base?
In NSW the applicant for the building approval or the person the work is for pays on cost including GST; in Queensland the payer follows Act s 74 on cost excluding GST. A quote that names the payer and the base answers this. General information as read on 2 November 2026, not legal or payroll advice.
For a payroll manager in WA: is the 2026 rate stored with its calendar year?
MyLeave states ordinary pay and service days are calculated in calendar years, because the levy may differ from 1 January of each year. A rate held without a year can be applied to the wrong quarter. General information as read on 2 November 2026, not legal or payroll advice.
For a working director: are you registered, and on what basis?
NSW states a working director needs to register as an employer and record service. MyLeave says the ordinary rate for a working director is wages paid on a regular, at least monthly basis with Pay As You Go tax. NT Build's guide for supervisors, which it says would include working directors, refers to a 50% on site and on tools test. General information as read on 2 November 2026, not legal or payroll advice.
Questions people ask
about portable long service leave in construction
What is the QLeave levy in 2026?
The Queensland long service leave levy is 0.35% of the cost of building and construction work of $150,000 or more, excluding GST, under the Building and Construction Industry (Portable Long Service Leave) Regulation 2024, ss 7 and 8. The 0.35% rate dates from the Levy Changes Amendment Regulation 2020, which commenced on 1 July 2020. A training levy of 0.1% and a work health and safety levy of 0.125% are charged with it. As read on 2 November 2026.
What is the portable long service levy in NSW?
The Long Service Corporation states the levy is 0.25% of the cost of building and construction works of $250,000 or more, including GST, and that before 1 January 2023 it was 0.35% from $25,000. It must be paid before work starts. As read on 2 November 2026; the Act and Regulation text were not verified.
What is LeavePlus, and when are CoINVEST charges due?
LeavePlus is the trading name of CoINVEST Limited, trustee of Victoria's construction portable long service leave scheme. Employers lodge quarterly returns and LeavePlus lists not paying an invoice within 14 days as a trigger for interest. The charge is 2.7% of ordinary pay, in place since 1 July 2009. As read on 2 November 2026.
Does portable long service leave cover civil construction?
In NSW the Long Service Corporation lists civil construction such as roads and bridges among work the levy applies to, and NT Build lists civil construction in its definition of construction work. LeavePlus lists work on roads and other structures under Victoria's building trades. Coverage is set by each state's Act or rules. As read on 2 November 2026.
Do I pay portable long service leave in two states?
ACT Leave states an employer located interstate must register for relevant work in the ACT; the other schemes' interstate rules were not surveyed. NT Build states portability extends across state borders under the National Reciprocal Agreement. Whether a particular worker's service transfers is a question for the schemes. As read on 2 November 2026; general information, not advice.
What this analysis
does and does not show.
Evidence note
- What it shows
- The administrator, funding model, published rate, threshold or trigger and payer of each construction portable long service scheme that could be read, as read on 2 November 2026, with what each asks employers to lodge.
- Key facts quoted
- NSW 0.25% from $250,000 including GST. Vic 2.7% since 1 July 2009. Qld 0.35% from $150,000 excluding GST, Regulation ss 7, 8. WA 0.75% for 2026. Tas 2.5% or 1.8%. ACT 2.75% from 1 October 2024. NT 0.1%, at least $1 million, from 7 April 2014, reg 2 and reg 3(d).
- South Australia: legislation.sa.gov.au, cbs.sa.gov.au, safework.sa.gov.au, dpc.sa.gov.au and the SA Government Gazette blocked automated access on 2 November 2026, and no other official publisher stating the rate opened. The Act's name comes from Queensland's Regulation 2024 (s 18(2)(c)) and its citation in an official WA submission. The row reads not verified, and no rate from a secondary source is used.
- NSW: the legislation register blocked automated access, so the NSW row rests on Long Service Corporation pages on nsw.gov.au, not the Act or the Regulation.
- Queensland: qleave.qld.gov.au blocked automated access, so the row rests on the Regulation, the Act, the 2020 amending Regulation, an Office of Industrial Relations page and the QBCC glossary. The Queensland Parliament's site presented a bot check on 2 November 2026, so QLeave's 2025-26 Annual Report and the committee's inquiry page were not read. Register versions are shown as current on the read date.
- Victoria and WA: rates are from the schemes. The Acts and the Rules were not read. TasBuild's page is undated. The ACT's levy determination was not read.
- Worker eligibility, entitlement length, benefit rates, contractor rates and exemptions are not surveyed.
- Nothing here is legal, tax or payroll advice, and it does not determine whether any worker, project or employer is covered.
What to watch next
Queensland's Industrial Relations and Other Legislation Amendment Bill 2026, tabled on 14 October 2026 as the Office of Industrial Relations states, is a Bill, not law. Part 3 would amend s 56 of the Queensland long service leave Act on payment instead of leave, and the Bill as introduced does not use the word levy.
- Committee report date: Not verified (2 Nov 2026): the Queensland Parliament's inquiry page presented a bot check.
Bring us one project and one pay run.
Send us a levy receipt and a payroll export from a job near a state border. We will show you which scheme each record is read against, and whether your records hold the base, the service days and the ordinary pay each scheme asks for.
General information about published schemes and legislation only. It is not legal, tax or payroll advice and it does not determine whether any worker, project or employer is covered. Rates as read on 2 November 2026 at the versions listed in the sources.
Sources
Suggested citation: construction portable long service leave schemes of NSW, Victoria, Queensland, WA, Tasmania, the ACT and the NT, at the versions listed, as read 2 November 2026. Derived figures: none.
- NSW Government (Long Service Corporation) - About the long service levy for the building and construction industry: Page modified 15 June 2026 · read 2 November 2026 · Scheme or government page
- NSW Government (Long Service Corporation) - Building and construction industry long service payments scheme: Page modified 14 October 2026 · read 2 November 2026 · Scheme or government page
- NSW Government (Long Service Corporation) - Employer obligations for the building and construction industry long service payments scheme: As read 2 November 2026 · read 2 November 2026 · Scheme or government page
- LeavePlus (CoINVEST Limited) - Charges for Employers: As read 2 November 2026; page states the rate has been in place since 1 July 2009 · read 2 November 2026 · Scheme or government page
- LeavePlus (CoINVEST Limited) - Scheme Coverage: As read 2 November 2026 · read 2 November 2026 · Scheme or government page
- LeavePlus (CoINVEST Limited) - Employer obligations: As read 2 November 2026 · read 2 November 2026 · Scheme or government page
- LeavePlus (CoINVEST Limited) - Legislation: As read 2 November 2026; Rules of the scheme (July 2026) listed · read 2 November 2026 · Legislation register
- Queensland Parliamentary Counsel (Queensland Legislation) - Building and Construction Industry (Portable Long Service Leave) Regulation 2024: Current as at 23 August 2024, shown as current · read 2 November 2026 · Legislation register
- Queensland Parliamentary Counsel (Queensland Legislation) - Building and Construction Industry (Portable Long Service Leave) Act 1991: Current as at 1 February 2024, shown as current · read 2 November 2026 · Legislation register
- Queensland Parliamentary Counsel (Queensland Legislation) - Building and Construction Industry (Portable Long Service Leave) (Levy Changes) Amendment Regulation 2020: Commenced 1 July 2020, as made · read 2 November 2026 · Legislation register
- Office of Industrial Relations (Qld) - Changes to the QLeave levies collected under the Building and Construction Industry (Portable Long Service Leave) Act 1991: As read 2 November 2026 · read 2 November 2026 · Government page
- QLeave, tabled in the Queensland Parliament - 2025-26 Annual Report, Building and Construction Industry (Portable Long Service Leave) Authority: Not verified (2 Nov 2026): the site presented a bot check · Scheme or government page
- Queensland Building and Construction Commission - QLeave levy (glossary): As read 2 November 2026 · read 2 November 2026 · Scheme or government page
- Queensland Parliament - Industrial Relations and Other Legislation Amendment Bill 2026, as introduced: As introduced · read 2 November 2026 · Scheme or government page
- Office of Industrial Relations (Qld) - 2026 industrial relations and workers' compensation scheme review: States the Bill was tabled on 14 October 2026 · read 2 November 2026 · Government page
- Queensland Parliament - Inquiry page for the Bill: Not verified (2 Nov 2026): the site presented a bot check · Government page
- MyLeave (WA) - 2026 Contribution Rate notice: File dated December 2025, for the 2026 calendar year · read 2 November 2026 · Scheme or government page
- MyLeave (WA), wa.gov.au - MyLeave Employer Information Page: Last updated 25 September 2026 · read 2 November 2026 · Scheme or government page
- TasBuild - Employers Information: Undated page, copyright 2026, as read 2 November 2026 · read 2 November 2026 · Scheme or government page
- Tasmanian Legislation - Construction Industry (Long Service) Act 1997: As shown current on 2 November 2026 · read 2 November 2026 · Legislation register
- ACT Leave - Portable long service leave for employers in the building and construction industry: As read 2 November 2026 · read 2 November 2026 · Scheme or government page
- ACT Leave - Increase to the Building & Construction levy rate: Published 30 January 2024 · read 2 November 2026 · Scheme or government page
- ACT Leave - Change to the Building & Construction levy: Published 1 October 2023 · read 2 November 2026 · Scheme or government page
- ACT Legislation Register - Long Service Leave (Portable Schemes) Act 2009: Republication No 30, effective 26 November 2025 · read 2 November 2026 · Legislation register
- NT Build - Levy Payers: Last updated 3 September 2026 · read 2 November 2026 · Scheme or government page
- NT Build - Employers: As read 2 November 2026 · read 2 November 2026 · Scheme or government page
- NT Legislation - Construction Industry Long Service Leave and Benefits Regulations 2005: As in force at 7 April 2014 · read 2 November 2026 · Legislation register
- NT Legislation - Construction Industry Long Service Leave and Benefits Act 2005: As in force at 13 September 2022 · read 2 November 2026 · Legislation register
- MyLeave (WA), wa.gov.au - MyLeave written submission to the review of the Construction Industry Portable Paid Long Service Leave Act: Filed June 2024; used only for its citation of the SA Act · read 2 November 2026 · Scheme or government page
- Consumer and Business Services (SA) - Construction industry portable long service leave: Not verified (2 Nov 2026): the site blocked automated access · Government page
- South Australian Legislation - Construction Industry Long Service Leave Act 1987: Not verified (2 Nov 2026): the site blocked automated access · Legislation register
- QLeave - What is the levy: Not verified (2 Nov 2026): the site blocked automated access · Scheme page
RELATED READING
Other readings on the same records.
- Seven stars and Livable Housing: the two lists of states do not match: 7 star, Whole-of-Home and Livable Housing Design by state and territory, with transitions, as read on 2 November 2026. (Licensing & Compliance)
- High risk construction work and SWMS: the rules state by state: Which work needs a SWMS, the 2 metre line and the NT's 2026 split, review and retention rules, and principal contractor triggers by state. (Licensing & Compliance)
- Retention money: four trust rules, thresholds from $20,000 to $20 million: NSW trust at $20 million, WA above $20,000, Queensland by project trust, NT by implied term. Queensland's Act caps retention at 5%, then 2.5%. (Contracts & Payments)