How do building surveyors lodge returns?
The building permit levy is collected by the relevant building surveyor and forwarded to the Building Commission by a monthly return. Returns are to be lodged and the amount of building permit levy paid by the seventh day of the month, following the month to which the return relates. Where returns are posted, building surveyors are required to ensure that they are posted in sufficient time to be received by the Commission no later than the seventh day of the month.
Registered building surveyors are required to complete the following documents monthly:
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Building surveyors are able to select the method to lodge returns which suits their individual business or employment needs. This arrangement is subject to the building surveyor making the undertaking to advise the Levy Section of the Commission within seven days as to any variation in the status affecting the method of lodgement.
Building surveyors are required to complete the
Selection of method of lodgement form (29KB). Please refer to the
Selection of method of lodgement form explained (29KB) when completing the lodgement form.
The amount of building permit levy is not subject to the GST under a determination made under section 81-5 of the A New Tax System (Goods and Services Tax) Act 1999.
