Who pays the levy?

The Project Owner has a legal obligation to paying the mandatory CITF levy.

The project owner is:

• the person or organisation engaged to carry out the building or construction work – the head contractor; or
• the property owner, if no person or organisation has been engaged to carry out the building or construction work at the time of development approval; or
• from 1 January 2025 – the government authority responsible for delivering a government project.

When a government department (including local government/council) is the project owner:

• For projects with a date of Development Approval (DA) or commencement of construction before 1 January 2025
  the person or organisation engaged to carry out the building or construction work must pay the levy;
• For projects with a date of Development Approval (DA) or commencement of construction after 1 January 2025
  the Government Agency responsible for delivering the project must pay the levy.

Once a project is lodged online with CITB, a Levy Notice will be emailed to the Project Owner, who will have 14 days to pay any outstanding levy.

PLEASE NOTE: The Project Owner is solely responsible for levy payments, and any applicable refund must be issued directly to them. Only the Project Owner can modify or access levy project information.