Commonwealth Land
Commonwealth / Federal owned land
| Description | Levy Payable? |
|---|---|
| Levy is not applicable to any building or construction activities when performed on land owned by the Commonwealth of Australia Immunity granted under the Commonwealth of Australia Constitution Act, section 52 |
No |
Land or building leased by the Commonwealth / Federal Government from a private sector entity
| Description | Levy Payable? |
|---|---|
| Building or construction works associated with leased land or building, e.g. office fitouts etc. Immunity granted under the Commonwealth of Australia Constitution Act, section 52 is not relevant |
Yes |
Electrical and Mechanical Services
Electrical substations, including control and operations room buildings
| Description | Levy Payable? |
|---|---|
| Supply, installation, alteration, repair, demolition or removal, including upgrades of plant and equipment, e.g., inverters, switch gears, isolators, transformers, overhead crossings, cables and ancillary equipment etc. | Yes |
| Operation of substation once construction work is complete | No |
| Configuration change and new parameters | Yes |
| Uninstalled items, e.g. batteries and transformers etc. | No |
Lighting
| Description | Levy Payable? |
|---|---|
| Supply, installation, alteration, repair, demolition or removal of lights, including upgrading street lighting to new LED lights and replacing halogen bulbs and globes etc. | Yes |
On site electrical and mechanical services
| Description | Levy Payable? |
|---|---|
| Construction, installation, repair, refurbishment, dismantling or upgrading of equipment, including heating, ventilation and air conditioning (HVAC), fans, chiller and boiler systems, plant facilities, refrigeration systems, lifts, escalators, communication and lighting masts or towers etc. | Yes |
| Servicing and testing of equipment | Yes |
| Commissioning and decommissioning | Yes |
| Supply and installation of overhead and underground transmission infrastructure | Yes |
Fire and Safety
Health and safety
| Description | Levy Payable? |
|---|---|
| Moveable plant and equipment, including the supply of fire extinguishers, first aid and PPE kits and safety blankets etc. | No |
| Fixed plant and equipment are items that are secured or fixed to a building, including but not limited to noise insulation | Yes |
Electrical
| Description | Levy Payable? |
|---|---|
| Supply, installation, maintenance and repair of safety lights, alarm system and smoke detectors etc. | Yes |
| Replacements and upgrades for fire detection and protection, including but not limited to hardwired smoke alarms | Yes |
Plumbing
| Description | Levy Payable? |
|---|---|
| Supply, installation, maintenance and repair of sprinklers, fire hydrants, hose, hydrant pumps and ducts etc. | Yes |
Fitout
Fixtures and fittings
| Description | Levy Payable? |
|---|---|
| Construction, erection, renovation, demolition or removal of a fitout, including electrical and mechanical services work and furnishings. Fittings and fixtures are items that are secured or fixed to building or plant and equipment, including but not limited to commercial kitchens, offices, restaurants and retail spaces |
Yes |
| Removeable fixtures and fittings are generally not permanently fixed to buildings. If they are able to be easily removed at the end of a tenancy, then they would be excluded from the levy, e.g. movable furniture and office chairs etc. | No |
Plant and equipment
| Description | Levy Payable? |
|---|---|
| Fixed plant and equipment, includes machinery, equipment and appliances that are physical long term assets vital to business operations | Yes |
| Moveable plant and equipment include items that are not installed as part of, or within, a structural component of a building, or as an integral part of a structure | No |
Landscaping, Recreational Facilities and Outdoor Spaces
Fencing and retaining walls
| Description | Levy Payable? |
|---|---|
| Supply and installation of temporary or permanent fencing and retaining walls | Yes |
Irrigation and stormwater
| Description | Levy Payable? |
|---|---|
| Laying, placement or installation of pipes or other prefabricated materials in, on or above the ground for irrigation, stormwater purposes and diversion of water | Yes |
Landscaping
| Description | Levy Payable? |
|---|---|
| Excavation, construction, alteration, repair, demolition or removal of parks, gardens and playgrounds etc. | Yes |
Living elements
| Description | Levy Payable? |
|---|---|
| Planting, maintenance and removal of plants, shrubs, vegetation, lawns and trees are living elements and not considered building or construction work, e.g., tree pruning, mowing, pest and weed control etc. | No |
Netting
| Description | Levy Payable? |
|---|---|
| Netting structures and systems | Yes |
Playgrounds and outdoor spaces
| Description | Levy Payable? |
|---|---|
| Supply and installation of playgrounds, exercise equipment and furniture, e.g., benches, tables, bins, BBQs, drinking fountains, associated landscaping, electrical and plumbing works | Yes |
Statues, sculptures and memorials
| Description | Levy Payable? |
|---|---|
| Installation of statues, sculptures or memorials, e.g. war memorials etc. | Yes |
Sports and recreational facilities
| Description | Levy Payable? |
|---|---|
| Construction, repair, alteration or removal of playgrounds, golf courses, racecourses, stadiums, swimming pools etc. | Yes |
Shade sails and other structures
| Description | Levy Payable? |
|---|---|
| Supply and installation of shade sails e.g. over playground equipment etc. | Yes |
Manufacturing
Building and construction works performed or completed at the factory or workshop
| Description | Levy Payable? |
|---|---|
| Fabrication of material, including stamping, welding, laminating, cutting, bending, wood processing and sheet-metal work etc. | No |
| Installation of items manufactured offsite are regarded as a component of the estimated value of building and construction work, including components manufactured overseas e.g. imported windows and doors etc. | Yes |
| Transportation of materials and assembly of items (items are not leviable until they become part of the structure) | No |
Mining and Petroleum
Airstrip or landing pad
| Description | Levy Payable? |
|---|---|
| Construction or alteration of an airstrip or landing pad not directly associated to resource operational work | Yes |
| Construction or alteration of an airstrip or landing pad used in conjunction with a mineral or petroleum production operation | No |
Buildings, structures and fixtures
| Description | Levy Payable? |
|---|---|
| Construction, supply and installation directly related to the fabrication of structures and fixtures in or around a mine site. Exploration activity or work directly associated with mineral or petroleum production operations is excluded. |
Yes |
Earthworks
| Description | Levy Payable? |
|---|---|
| Earthworks or excavation works associated with the construction or maintenance of a temporary water supply or temporary access track for a purpose associated with mineral or petroleum exploration activity | No |
Environmental clean up
| Description | Levy Payable? |
|---|---|
| Work associated with an environmental clean-up or environmental restoration | No |
Excavation work
| Description | Levy Payable? |
|---|---|
| Excavation work associated with exploration for, or the extraction of, any mineral or petroleum | No |
Haul road or track
| Description | Levy Payable? |
|---|---|
| Construction or maintenance of haul roads or tracks in or around a mine or other mineral or petroleum production facility directly used in a mineral or petroleum production operation | No |
| Tracks or roads not directly associated with mineral or petroleum production i.e. to access residential or commercial facility | Yes |
Mine back-filing operation
| Description | Levy Payable? |
|---|---|
| Work associated with a mine back-filling operation | No |
Maintenance or repair directly associated with resource operations
| Description | Levy Payable? |
|---|---|
| Repairs and maintenance directly associated with exploration, production, processing or piloting | No |
Pipeline works
| Description | Levy Payable? |
|---|---|
| Work (including repairs) directly related to the fabrication of a pipeline system used in mineral or petroleum production | No |
| Work directly related to the fabrication and maintenance of a pipeline system used for the removal of potable drinking water | Yes |
Residential or commercial facility
| Description | Levy Payable? |
|---|---|
| Construction, renovation, demolition or removal of a building, structure and fitout used or intended to be used for or in connection with any of the following — recreational facilities, kitchens, offices, toilets or ablution facilities, medical facilities, workshops, fuel depots and warehouses etc. | Yes |
Project Management
Consultant and specialist trade fees | Builders’ insurance | Construction management fees | On site engineers fees | WHS site officer fees | On site supervisor fees
| Description | Levy Payable? |
|---|---|
| Professional fees associated with the management of building and construction work, including administration, project management, third party and client-side project management. | Yes |
| Temporary site office and parking | Yes |
Railway, Tramway or Busway Related Work
Tracks, platforms, signals or other related structures
| Description | Levy Payable? |
|---|---|
| Construction, alteration, repair, demolition or removal of railway, tramway or busway infrastructure | Yes |
Renewables
Batteries
| Description | Levy Payable? |
|---|---|
| Installation of batteries into storage containers, including any on site electrical or mechanical services work | Yes |
| Supply of batteries involved in the generation of electricity for the state’s power system | Pre 1 Jan ‘25: No Post 1 Jan ‘25: Yes |
Battery storage containers
| Description | Levy Payable? |
|---|---|
| Supply and installation of battery storage containers (a structure), including any plant and equipment or on site electrical or mechanical services work, e.g. powerpacks etc. | Yes |
Rooftop solar
| Description | Levy Payable? |
|---|---|
| Installation of plant and equipment including integral structural components and associated electrical work e.g., solar panels, batteries, inverters, switchgears and transformers etc. | Yes |
| Supply of solar panels and items used to generate electricity | Per 1 Jan ‘25: No Post 1 Jan ‘25: Yes |
Solar power station, substation (control room and switch room) and solar farm
| Description | Levy Payable? |
|---|---|
| Construction, alteration or repair of buildings and structures, installation of plant and equipment and associated electrical work e.g., solar panels, lighting masts, fencing, batteries, inverters, switchgears and transformers etc. | Yes |
| Supply of solar panels and items used to generate electricity, such as main or core generators | Pre 1 Jan ‘25: No Post 1 Jan ‘25: Yes |
| Supply and construction of support structures (integral to the structure) e.g. towers and plinths etc. | Pre 1 Jan ‘25: No Post 1 Jan ‘25: Yes |
Wind farms
| Description | Levy Payable? |
|---|---|
| Construction, alteration, repair or removal of support structures and equipment that form part of the structural components of the wind farm | Yes |
Wind turbines and generators
| Description | Levy Payable? |
|---|---|
| Supply of plant and equipment (not integral to the structure) involved in the generation of electricity for the state’s power system, e.g. nacelle, hubs and blades etc. | Pre 1 Jan ‘25: No Post 1 Jan ‘25: Yes |
Repairs and Maintenance
General repairs and maintenance
| Description | Levy Payable? |
|---|---|
| General repairs and maintenance carried out on a building or structure, or on any place, machinery, plant system, equipment, facility or operation. | Yes |
| Maintenance or repair work carried out by (a) a self-employed person for his or her own benefit; or (b) an employee (i.e. council worker) for the benefit of his or her employer, where the principal business activity of the self-employed person,or the employer does not constitute building or construction work |
Pre 1 Jan ‘25: No Post 1 Jan ‘25: Yes |
Roadworks and Infrastructure
Bridges, viaducts, aqueducts and tunnels
| Description | Levy Payable? |
|---|---|
| Construction, alteration, repair, demolition, or removal, including upgrades and widening etc. | Yes |
Kerbing
| Description | Levy Payable? |
|---|---|
| Construction, alteration or repair a new section of kerbing, including excavation, compaction and laying etc. | Yes |
Footpath, pavement or thoroughfare (for pedestrians or vehicles)
| Description | Levy Payable? |
|---|---|
| Construction, alteration or repair of a new section of pavement, including excavation, compaction and laying e.g. shared use path and cycle lane etc. | Yes |
| Repair of an existing section of pavement without changing its characteristics | Yes |
Road and shoulder construction
| Description | Levy Payable? |
|---|---|
| Construction, alteration or repair of a new sealed or unsealed road, including but not limited to line marking | Yes |
Road re-construction and resheeting
| Description | Levy Payable? |
|---|---|
| Stripping back an existing sealed road to clay substrate and re-construction with changed characteristics, including drainage, curbing, median strips, parking areas and thoroughfares (for pedestrians or vehicles) etc. | Yes |
Road repairs and maintenance
| Description | Levy Payable? |
|---|---|
| Filling potholes, cracks and line markings etc. | Yes |
Sealing and re-sealing a road or shoulder
| Description | Levy Payable? |
|---|---|
| Sealing an unsealed road and applying a spray layer of bitumen and gravel to an existing sealed road | Yes |
Streetscapes
| Description | Levy Payable? |
|---|---|
| Construction, alteration or repair of driveways, parking areas, footpaths, kerbs, gutters, roundabouts, median strips, easements and access ramps etc. (including water management) | Yes |
| Laying or removing of grass, pruning, replanting and maintenance of council flora | No |
Safety barriers
| Description | Levy Payable? |
|---|---|
| Installation or removal of safety barriers to roads and curvatures | Yes |
Signage
| Description | Levy Payable? |
|---|---|
| Supply and installation of new and upgraded signs, including but not limited to road traffic signs, digital signs and outdoor signage | Yes |
Traffic control and management
| Description | Levy Payable? |
|---|---|
| Road traffic management to direct road traffic and pedestrian space during roadworks | Yes |
Traffic safety audits
| Description | Levy Payable? |
|---|---|
| A formal assessment of road safety risk on an existing or proposed road project | No |
Site Preparation Work
Earthworks
| Description | Levy Payable? |
|---|---|
| Earthworks, including excavation, demolition, pile driving, backfilling and compacting etc. | Yes |
Groundworks
| Description | Levy Payable? |
|---|---|
| Groundworks, including trenching, laying pipes and quarry rubble, laying foundations and laying cables in, on or above the ground etc. | Yes |
Soil and water
| Description | Levy Payable? |
|---|---|
| Soil removal, control, reporting and erosion control | Yes |
Water Management and Water Related Projects
Dredging work
| Description | Levy Payable? |
|---|---|
| Removal of sediment from a water body and transporting the sediment to a different location and or disposal | Yes |
Marina, jetty, pier, wharf, dam, weir, reservoir, breakwater, watercourse, retaining wall or other related structure
| Description | Levy Payable? |
|---|---|
| Construction, alteration, repair, demolition or removal of an embankment or structure for the catchment, collection, storage, control or diversion of water, including jetties, docks, wharfs, breakwaters, gangways, mooring and pontoons etc. | Yes |
Plumbing and gas
| Description | Levy Payable? |
|---|---|
| Construction, alteration, repair, demolition or removal of systems or plants related to the conveyance, collection, storage, treatment or distribution of water and gas, including but not limited to commercial kitchens and new subdivisions | Yes |
| Supply and installation of materials and works above or under ground | Yes |
Stormwater, sewerage, effluent or stormwater drain, sewerage treatment plant, drainage systems, or other related structures
| Description | Levy Payable? |
|---|---|
| Construction, alteration, repair, demolition or removal, including the laying, placing or installing of pipes, cables, culvert upgrades and associated electrical or mechanical services work, e.g. pump stations | Yes |
Tank, desalination plant, or other related structure
| Description | Levy Payable? |
|---|---|
| Construction, alteration, repair, demolition or removal, including associated electrical or mechanical services work, e.g. septic, stormwater and rainwater tanks etc. | Yes |
Other
Disaster Recovery
| Description | Levy Payable? |
|---|---|
| There is no exemption clause in the CITF Act 1993 to waive the levy payable for building and construction work required after a disaster or emergency response, e.g. bushfire, flood or severe weather | Yes |
Insurance
| Description | Levy Payable? |
|---|---|
| Builders’ insurance is included as a cost component of building and construction work | Yes |
Not for Profit Organisation
| Description | Levy Payable? |
|---|---|
| There is no exemption clause in the CITF Act 1993 to waive the levy payable for building and construction work carried out for or on behalf of a Not For Profit Organisation | Yes |
Profit Margins
| Description | Levy Payable? |
|---|---|
| A reasonable profit margin is included as a component of building and construction work | Yes |
Overheads
| Description | Levy Payable? |
|---|---|
| The value of overheads is included as a component of building and construction work | Yes |
Signage
| Description | Levy Payable? |
|---|---|
| Supply, installation and removal of new and upgraded signs, including but not limited to road traffic signs, digital signs and outdoor signage | Yes |
Temporary hires
| Description | Levy Payable? |
|---|---|
| Costs associated with hiring machinery and vehicles, including excavators, cranes, bobcats, skips, hoarding and laydowns | Yes |
Travel and accommodation expenses
| Description | Levy Payable? |
|---|---|
| Related to building and construction works | No |