What are leviable works and activities?

Under the Construction Industry Training Fund Act 1993, all building and construction work is leviable unless it is expressly excluded by the Act or Regulations.

CITB has previously published a Leviable Works Reference Table to assist project owners in understanding how the legislation is applied in practice. This guidance was informed by legislative interpretation and legal advice, and reflects items that are generally treated as excluded from the levy where they fall outside the scope of building and construction work as defined in the Act.

Examples of items commonly excluded from the levy include:
(These examples are provided for general guidance only. Whether an item is leviable depends on the circumstances of the project and the application of the Act and Regulations.)

• design and engineering services undertaken prior to the commencement of construction;
• land purchase or sale costs;
• living elements, such as mowing, tree pruning and pest or weed control;
• street sweeping, waste bins and site cleaning services;
• transport costs associated with moving transportable buildings or structures; and
• mining and petroleum activities (refer to the Act and Regulations for specific inclusions and exclusions).

Guidance material published by CITB is provided for general information only and does not override the requirements of the Act or Regulations.