Is mining and petroleum works excluded?

Construction (including earthworks), supply and installation directly related to the exploration or extraction of any mineral or petroleum resources are exempt from the CITF levy.

The levy does not apply to:

• Construction (including earthworks), supply, and installation directly related to the exploration or extraction of mineral or petroleum resources.

The levy does apply to:

• building and construction activity not directly related to mineral or petroleum production, e.g. warehouses, offices, residential facilities and roads.

Refer to CITF Regulations 2021 15-Exclusions-Schedule 1-Mining and Petroleum for further details.