Long Service Levy is a NSW Government fee, payable for building and construction projects costing $25,000 and above (inclusive of GST) and is payable online at https://online.longservice.nsw.gov.au/bci/levy . The levy is paid into a fund administered by the Long Service Corporation, and from this fund, the Corporation makes long service payments to building and construction workers. For owner builders you may be entitled to a refund up to 50% after the levy is paid in full.  Download the LSL Exemption application form.