Does a Queensland Project Worth $150,000 or More Excluding GST Trigger QLeave?

Figures checked 1 October 2026.

Yes. According to the Queensland Building and Construction Commission (QBCC) calculation guide, updated 6 Dec 2022, a licensed contractor carrying out residential construction work in Queensland valued at $150,000 excluding GST or more must pay the QLeave levy in addition to the home warranty premium. The QBCC’s 6 Dec 2022 sequence is to pay the QLeave levy first, round it to the nearest dollar, and include the levy when calculating the home warranty premium; either calculation order produces the same end result.

Does the QLeave threshold apply to every Queensland project?

The stated rule is narrower than a blanket project threshold. It applies to licensed contractors carrying out residential construction work in Queensland.

The threshold therefore includes a project valued at exactly $150,000 excluding GST.

How do I calculate the QLeave levy first?

Use this sequence:

1. Confirm that the contractor and project fall within the QBCC rule.
2. Confirm that the project value is $150,000 excluding GST or more.
3. Use the cost paid by the project owner as the value of the work for calculating the QLeave levy.
4. Exclude GST from the levy calculation.
5. Calculate the QLeave levy.
6. Round the levy to the nearest dollar.
7. Pay the QLeave levy first if following the QBCC’s levy-first sequence.

No QLeave levy rate is provided on the cited QBCC page, so the levy cannot be calculated from the threshold alone.

How is the QLeave levy included in the home warranty premium?

The QBCC says the cost of each premium or levy must be included when calculating the other. A straightforward levy-first calculation is:

1. Calculate and pay the QLeave levy.
2. Round the levy to the nearest dollar.
3. Include that levy in labour when calculating the home warranty insurable value.
4. Add the value of materials, even if they are supplied by others.
5. Add GST.
6. Exclude the QBCC premium from the insurable value.
7. Calculate the home warranty premium using the resulting insurable value.

The associated work included in the contract also forms part of the insurable value. For home warranty purposes, the calculation treats all building and other materials as though the contractor provides them, even if that is not the case.

The QBCC also permits the reverse sequence: calculate the home warranty premium first and then calculate the QLeave levy. Each amount must still be included when calculating the other, and the final result is the same.

What associated work counts toward the insurable value?

The insurable value includes the cost of associated work included in the contract, such as:

• Landscaping
• Driveways
• Fences
• Pool fences
• Retaining walls
• Air conditioning
• Hot water systems
• Security doors and grills

Associated work should therefore be checked as part of the contract, rather than treated as an unrelated extra.

Is the home warranty threshold the same as the QLeave threshold?

No. They are separate QBCC requirements.

After calculating the insurable value, the QBCC premium tables apply in $1,000 increments. If the value is any amount over a $1,000 threshold, the premium moves to the next level.

This is general information, not financial or legal advice. Check the QBCC regulator page for current rules and your policy’s PDS before relying on a calculation.

Sources

• Calculating the premium | Queensland Building and Construction Commission — updated 6 Dec 2022; figures checked 1 October 2026.

FAQ

Does a project exactly worth $150,000 excluding GST trigger QLeave?

For a licensed contractor carrying out residential construction work in Queensland, yes. The QBCC threshold is $150,000 excluding GST or more, and the QLeave levy must be paid in addition to the home warranty premium.

Is GST included in the QLeave levy?

No. The QLeave levy excludes GST, and the $150,000 project threshold is also stated excluding GST.

Must the QLeave levy always be paid first?

No. Either calculation order produces the same end result. One sequence is to pay the QLeave levy first, round it to the nearest dollar and include it when calculating the home warranty premium; alternatively, calculate the home warranty premium before calculating the QLeave levy.

What costs count toward the home warranty insurable value?

The calculation includes material values even when supplied by others, labour including the QLeave levy, GST, and associated work included in the contract. It excludes the QBCC premium.