» How do I lodge a return?
» How do I lodge an electronic return?
» How should I format my levy returns?
» How should I maintain my levy records?
» Where can I obtain levy return forms?
» How should I number my building permits?
» How should I complete the levy return forms?
» How can I improve my levy returns?
How do I lodge a return?
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.
How do I lodge an electronic return?
Building surveyors can lodge their building permit levy return electronically. This can be done by:
- Producing a single electronic return using the prescribed data file format of an electronic lodgement. Refer to How should I format my Levy Returns?
- Emailing the completed return and signed coversheet to returns@buildingcommission.com.au
- Signed coversheets can be scanned and attached to your email
- Please include a brief descriptiom in the email subject, for example Levy return for John Smith (BS-U 4567), June 2010
- For more information about paying your levy electronically (EFT) refer to How should a levy payment be made to the Building Commission?
Format of returns
Building surveyors have a choice in the format by which they may lodge building permit levy and building work commencement, completion or permit lapse returns.
- A single electronic return can be lodged, provided the information is in the file format for electronic lodgement. A copy of the file format is available on request.
- Returns may be lodged by e-mail in the prescribed data file format. The e-mail lodgement address is returns@buildingcommission.com.au
- Returns may also be lodged on disk in the prescribed data format. Computer disks are provided to building surveyors at no cost and are available on request.
- Completion of pre-printed return forms. These are provided to building surveyors at no cost and are available on request or can be downloaded.
Maintenance of records
Building surveyors are responsible for a number of administrative processes in the verification of the cost of building work and collection of building permit levy. They must keep a record of amounts received on account of the building permit levy and amounts forwarded to the Commission.
Under the Building Regulations 2006 regulation 324 councils are required to keep all relevant building documents and information for 10 years.
Private building surveyors are required to keep their records for 10 years as advised under their professional indemnity insurance contract.
These records must be made available for inspection by the Commission on request.
Building permit levy forms
The following forms are available to assist building surveyors in the lodgement of monthly returns. These forms are in Microsoft Word format. Click on the form you require to begin downloading.
Return forms are to be lodged with the Building Commission, PO Box 536, Melbourne, Victoria, 3001. For further information, contact the Levy Section on 1300 815 127.|
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Building permit numbering
Building Surveyors are required to follow a particular format in the numbering of building permits.
The building permit number includes:
- Registration number - this is the registration number of the building surveyor whom issued the building permit.
- Sequential number - a six-digit number used to identify a building permit issued.
- Stage number - a number to identify the stage of a building project the building permit relates to. For single stage projects, the stage is zero. For multi stage projects, all stages should have the same sequential number with the first stage being identified with a stage number of one, the second stage with two, etc. For example 980011 1, 980011 2, 980011 3, etc.
In terms of the sequential number, several options are available to accommodate building surveyor convenience:
- The six digit sequential number format can be used to incorporate a calendar year identifier. For example,
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Year |
Sequential Number |
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- 97 |
1234 - |
- Number is ......- 971234 -.......
Subsequent year identifiers:
- 98 = 1998
- 99 = 1999
NOTE: Year identifiers for 2000 and beyond raise particular issues.
Numbering for groups of building surveyors where a building surveyor has been nominated to lodge a return on behalf of a number of building surveyors. A single numbering sequence can be maintained, and the building surveyor would allocate the next building permit number in sequence, or a separate number range is allocated for each building surveyor.
Please ensure that the registration number of the building surveyor who issued the permit appears as the prefix for the number.
Building surveyors conduct a number of separate businesses or works for a number of different employers. Where a building surveyor issues building permits for more than one business/employer, it is unrealistic to maintain a single numerical sequence of permits issued. For example a building surveyor may be a member of a group and issue building permits in a single numerical sequence for the group. Where the building surveyor also issues building permits in his own name a separate numbering sequence should be maintained which will provide a separate indicator as to the source of the building permit. Please ensure that a distinct number range is used to safeguard against the issuing of the same building permit number.
Other variations to the application of the numbering systems will be considered on a case-by-case basis. For further information, please contact the Levy Section on 1300 815 127 or email levyenquiry@buildingcommission.com.au.
Guidelines to complete the return forms
To assist building surveyors in completing the building information, codes have been developed. Refer to Building information codes - quick reference (29KB).
The return is to include details of:
- All building permits issued in the relevant month including those permits where the cost of building work/contract sum is $10,000 or less.
- Details of building permits issued where the project is exempt from the building permit levy, i.e. building work undertaken for the Crown in the right of the Commonwealth of Australia.
*Where no levy is payable, complete the estimated value of building work/contract sum, leave levy amount field blank or if completing the return manually write exempt. - The building permit levy return is in two parts. Please ensure that you complete the summary information page (Parts B and C).
- Building surveyors wishing to download the building permit information, in the Commission's standard electronic file format to disk, are required to complete the pre-printed labels and attach it to the disk. The Commission provides blank disks and labels at no cost to building surveyors.
- Building surveyors are required to include details of all permits issued in the relevant month. A "Nil" return is required to be lodged if you did not issue any permits.
- For further information on the completion of building information relating to dwelling statistics, see Practice Note 2005-53, Dwelling Statistics in the RBP Members Area.
- Details must be completed in respect of any building permit issued by the building surveyor where work is commenced, completed, abandoned or lapsed during the month.
- Building surveyors must include details of all building permits issued including those permits where the cost of building work is $10,000 or less, or where the owner of the building work is exempt from the building permit levy.
- A "Nil" return is required to be lodged if there are no details to report.
Most common mistakes made on returns
The Commission regularly monitors building surveyor compliance and undertakes desk and field audits. The following is a list of common issues. Building surveyors are requested to ensure that their administrative systems focus on these issues to minimise errors.
Payment of Building Permit Levy on cost of work of $10,000 or less
Since 1 August 1997 these projects have been exempt from the building permit levy. There is no requirement to pay the levy where the cost of building work is $10,000 or less. It is the responsibility of building surveyors to reimburse their client the overpaid building permit levy.
Building permit levy calculation errors
Please ensure the calculations are correct and the correct levy has been collected from the applicant. Errors only lead to increased administrative problems for building surveyors and the Commission, with the necessity to make adjustments in subsequent returns lodged.
Application of HIH levy
The HIH levy is an additional building permit levy of 0.032 cents in every dollar of the cost of domestic building and was applicable from 8 June 2001. Please Note: As of 30 June 2010 HIH levy has been repealed but does apply in some circumstances. Click here for more detailed information
Please Note: As of 30 June 2010 (i.e. on that date and thereafter) the HIH levy cannot be imposed because section 201(1A) of the Building Act 1993 (which currently imposes the HIH levy) is repealed on 30 June 2010.
Building Permit Numbers
Confusion has arisen in the consistent application of building permit numbers. The building permit number is in three parts:
- Registration number - of building surveyor whom issued the building permit.
- Sequential number - a six-digit number used to identify a building permit issued.
- Stage number - a number to identify the stage of a building project the building permit relates to. For single stage projects, the stage is zero. For multi stage projects, all stages should have the same sequential number with the first stage being identified with a stage number of one, the second stage with two, etc. For example 980011 1, 980011 2, 980011 3, etc.
Ensure that numbering sequence is consistent and that building permit numbers are not duplicated. Refer to Building permit numbering
Building Classification
Identification of the building class and classification under the Building Code of Australia (BCA) minimises requests for more information by the Commission and Australian Bureau of Statistics, and provides a consistent building project description.
For example the BCA classification of Class 1a buildings should include (i) or (ii) to indicate whether the dwellings are attached or not.
- Class 1ai for detached house or,
- Class 1aii for one or more attached dwellings, etc.
Identification of Project Builder
When assessing an application for a building permit, building surveyors should make the necessary inquiries to ascertain the builder intending to carry out the building work.
Whether the builder is an "owner builder" is important.
Where a registered building practitioner is the nominated builder, ensure that the builder's registration details are current and the correct registration number is completed on the return. In circumstances where the builder is not known at the time that the building permit is issued, building surveyors are required to advise the Commission when this is available.
Lodgement of returns
All returns are to be lodged on or before the 7th of each month.
How can I improve my levy returns?
The Building Commission regularly monitors building surveyor levy return compliance and undertakes desk and field audits. A number of common issues have been identified. These are listed below to assist building surveyors with their reporting obligations.
Building surveyors are requested to ensure that their administrative systems focus on these common issues to minimise errors.
Application Date
The application date is the date the relevant building surveyor receives the completed Application for a Building Permit Form (Form 1).
Building surveyors are requested to note or date-stamp on receipt of the application form from the applicant. This date is the application date.
Please note: the application date may vary from the date the applicant signed the form. It is the date received by the building surveyor that is required to be reported in the Building Permit Levy Return.
Owner Builder Certificate of Consent Number
When considering a building permit application for domestic building work that has a value more than $12,000 the relevant building surveyor (RBS) must be satisfied that:
the work is to be carried out by a builder who is registered and can provide a major domestic builder contract and insurance to the owner; or
the work is to be carried out by a registered builder or architect on land he or she owns; or
The work is to be carried out by an owner- builder who has been issued with a Certificate of Consent; or
The applicant is the Director of Housing with the meaning of the Housing Act 1983.
The RBS should check for consistency between the information provided in the application for the building permit and the Certificate of Consent including:
- the address of the land on which the domestic building work is to be carried out;
- the name(s) of the property owner(s) and the person issued with the Certificate of Consent;
- the description of the domestic building work proposed.
Ensure the owner-builder Certificate of Consent has been issued before issuing an owner-builder building permit. You will need to include the Certificate of Consent number in the Building Permit Levy Return.
Practitioner Registration Details
It is a requirement of the Building Act 1993 that building work is carried out by a registered practitioner with the Building Practitioners Board. Unless, of course the permit is issued to an owner-builder, see above notes.
Where a registered building practitioner is the nominated builder, ensure that the builder's registration details are current and the registration number, name, company name, address details and phone number are completed on the Building Permit Levy Return.
In line with the Building Regulations 2006, please also include the registration number, name, company name and phone number of any draftsperson or architect involved in the building work, if applicable.
Unique Property Identifier - SPI Number
The Standard Parcel Identifier (SPI) is Land Victoria's number to identify parcels of land, a unique numbering and identification system for Victoria's land parcels.
The unique number assigned to land parcels will be based on a Lot on Plan format. This format will also be applied to Crown descriptors using the existing Parish number as the Plan number.
Lot on Plan Format:
| Lot/Plan or Crown Description | SPI |
| Lot 17 LP12902 | 17\LP12902 |
The SPI number can be obtained from Land Victoria's website at http://services.land.vic.gov.au/landchannel/content/addressSearch, by entering the property address.
Building Classification Codes (BCA)
Identification of the correct Class of building under the Building Code of Australia (BCA) minimises requests to clarify information and provides for more efficient data entry of building information. It also provides a consistent building project description.
For example the BCA classification of Class 1a buildings should include (i) or (ii) to indicate whether the dwellings are attached or not.
Class 1ai for detached house or,
Class 1aii for one or more attached dwellings, etc
The Reference Guide (Appendix 9 - BCA Classifications) outlines the Building Commission codes that are required to be reported on each permit.
Description / Use of building
A detailed description of proposed building work and intended future use of the building.
The field in the Building Permit Levy Return accommodates up to 250 characters. Please ensure you provide a sufficiently detailed description that describes the building work to be undertaken.
General Formatting Errors in electronic returns
Do not include "/" , or other symbols in permit numbers
Do not include ( ) for the telephone prefix
Ensure date format is dd/mm/yyyy e.g. 01/10/2006
Do not include any heading or total rows , only submit data
Ensure format of the columns is correct , refer to the Reference Guide ( Appendix 5 - Permit data file)
Permit numbers in the certificate returns (PLSCERT) must be consistent with the permit returns (PLSPER)
