Lodge Subcontractor Statement (NSW + QLD)
Principal contractors must obtain Subcontractor Statements before paying subcontractors over threshold.
Who must comply
Principal contractors engaging subcontractors above prescribed thresholds.
What triggers it
Engaging a subcontractor.
When due
Before each payment milestone.
Evidence required
Signed Subcontractor Statement; checks against state registers.
Max penalty
Principal contractor liable for subcontractor's unpaid premiums/tax/levies
Summary
Under state workers' compensation + payroll tax + LSL legislation, principal contractors must obtain a Subcontractor Statement confirming the subcontractor's WHS premium, payroll tax + LSL levy are paid. Failure to obtain creates principal-contractor liability for subcontractor amounts.
Enforced by
Industries
Topics
Source: https://safework.nsw.gov.au/legal-obligations/employer-business-obligations/subcontractor-statements. Rules Mate is not a law firm. Always verify against the live regulator source before acting.