Australian Capital Territory Consolidated Acts(1) For this Act, building and construction work is work carried out in the ACT in the building and construction industry—
(a) to which an award prescribed by regulation relates; or
(b) by an employee supervising work carried out in the industry.
(2) For this Act, work carried out by a person outside the ACT is taken to be building and construction work if the work would, if carried out in the ACT, be building and construction work and—
(a) if the person is a registered employee—the employee's employer gives the authority a return under section 45 (Quarterly returns by employers) for the work and pays to the authority the amount payable under section 47 (Determination of levy—employers) for the quarter to which the return relates; or
(b) if the person is a registered contractor—the contractor gives the authority a return under section 51 (Quarterly returns by contractors) for the work and pays to the authority the amount payable under section 53 (Determination of levy—contractors) for the quarter to which the return relates.