Is GST included in the levy calculation?
- For projects with a date of Development Approval (DA) or commencement of construction before 1 January 2025
The levy is calculated based on the estimated project value; GST inclusive.
- For projects with a date of Development Approval (DA) or commencement of construction after 1 January 2025
The levy is calculated based on the estimated project value; GST exclusive.
Please Note: GST is not payable on the CITF levy.