Are fitouts leviable?

Fixtures and fittings that are secured or fixed to building or structural component of a building are considered building or construction work for the purposes of the Act and are leviable works.  Examples include:

• Office fitouts
• Restaurant / Retail fitouts; and
• Commercial kitchen fitouts.

Removable fixtures and fittings not secured or permanently fixed to buildings and are not considered leviable for the purposes of the CITF Act.