South Australian Consolidated Acts South Australian Consolidated Acts26—Imposition of levy
(1) An employer in the
construction industry is liable to pay a levy to the Board under this section.
(2) Subject to this
section, the levy payable by an employer is the prescribed percentage of the
total remuneration paid to each of the employer's construction workers during
the period to which the levy relates.
(3) No levy is payable
by an employer in respect of—
(a) a
construction worker who is employed by the employer for less than three days
in a month; or
(b)
subject to an exception prescribed by the regulations—an apprentice.
(6) The regulations
may—
(a)
declare payments made to or for the benefit of a construction worker that will
be taken as constituting remuneration for the purposes of this section; and
(b)
declare payments made to or for the benefit of a construction worker that will
not be taken as constituting remuneration for the purposes of this section.
(7) For the purposes
of this section, if an employer pays a construction worker at a rate that
exceeds the rate that applies to the construction worker under this Act for
the purpose of determining his or her ordinary weekly pay, the amount of the
excess may be disregarded for the purpose of calculating the remuneration paid
by the employer.