How does the CITF Act define Building and construction works?

The CITF levy applies to a wide range of construction related activities, including building and structural work, roadworks, water-related projects, electrical and mechanical services, sports facilities, landscaping, asbestos removal, site preparation and more.

The Act defines building and construction work as including, but not limited to:

• The construction, erection, alteration, repair, renovation, demolition, or removal of a building or structure.
• Infrastructure projects such as roads, streets, parking areas, footpaths, railways, tramways, busways, aircraft runways, and associated platforms or signals.
• Projects related to water management, such as dams, reservoirs, pipelines, or other structures for water storage and conveyance.
• Electrical and mechanical services, including air-conditioning, lifts, and escalators.
• Recreational facilities like stadiums, swimming pools, or golf courses.
• Landscaping and park or garden construction.

Certain activities are excluded from the definition of building and construction work for the purposes of The Act, including:

• Maintenance or repair work carried out prior to 1 January 2025 and performed by self-employed individuals or employees whose primary business is not leviable,
• Construction, alteration, or repair of fences or works directly associated with agricultural land,
• Activities related to care, conservation, or rehabilitation of agricultural land; and
• Any work explicitly excluded by the regulations.

See CITF Act – Schedule 1 for further details.