Frequently Asked Levy Questions

The Construction Industry Training Fund Act 1993 (the Act) is legislation designed to support South Australia’s building and construction industry. The Act ensures compliance with levy obligations and funds critical workforce development programs to sustain and grow the industry.

The Construction Industry Training Board (CITB) is an independent organisation established under the Act to manage and administer the Construction Industry Training Fund (CITF), which is financed through a mandatory levy on building and construction projects in South Australia.

The CITF Levy is a mandatory fee imposed on building and construction work. These funds support initiatives under the CITF Act, such as:

• Investing in Training and Workforce Development: Subsidising training programs to upskill workers and meet industry needs.
• Promoting Innovation: Encouraging modern and effective training methods to keep pace with technological advancements.
• Increasing Workforce Participation: Supporting initiatives to attract underrepresented groups, such as women and Aboriginal and Torres Strait Islander people, into construction careers.
• Engaging with Industry Stakeholders: Collaborating with training providers, employers, and associations to ensure the industry’s needs are met.

CITB exists to ensure South Australia’s construction workforce is skilled, sustainable, and responsive to future demands, helping the industry thrive and grow.

The levy is applied at 0.25% of the estimated project value.

• For projects with a date of Development Approval (DA) or commencement of construction before 1 January 2025
  The levy is calculated on the estimated project value of building or construction works greater than $40,000 (inc. GST).
• For projects with a date of Development Approval (DA) or commencement of construction after 1 January 2025
  The levy is calculated on the estimated project value of building or construction works greater than $100,000 (excl. GST).

In any other case (i.e. there’s no construction contract or you are completing the works yourself) an estimate of the reasonable market price for the work is levied at 0.25%.

For projects where Development Approval (DA) is not required, the construction commencement date (per the construction contract) will determine which levy threshold applies.

Project owners may be required to provide evidence of the contract start date.

• 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.

Yes, the Minister has appointed CITB as ‘Authorised Officers’ for the purposes of the Act.

An ‘Authorised Officer’ can:

• Enter at all reasonable times, inspect and examine any site where building and construction work is being carried out;
• Conduct any examination or inquiry necessary to ascertain whether the CITF Act has been complied with;
• Require the production of any document relevant to the calculation or payment of any levy under the CITF Act, inspect and examine it, and take copies or extracts from it.

Penalties may apply if false or misleading information is provided, or a person obstructs or hinders an authorised officer in the performance of the officer’s duty.

Various penalties apply for not complying with the CITF Act (see Part 4 – Levies in the CITF Act 1993).

Some key penalties include:

• • Failure to pay the levy
    Failure to lodge a levy project and pay the levy before obtaining building approval—or, if no building approval is required, before commencing building or construction work.
    Maximum penalty: $5,000 plus twice the amount of levy required to be paid

• • Late payment of the levy
    Failure to pay the levy within 14 days from date of Levy Notice.
    Penalty: The amount in arrears will accrue penalty interest until paid.

• • Failure to finalise levy project with CITB
    If the final project value exceeds the estimated value by $50,000 or more and the project owner fails to notify CITB within three months of project completion.
    Maximum penalty: $5,000

• • Providing false information
    Maximum penalty: $10,000 plus twice the amount of levy required to be paid in respect of that work

The CITF levy plays a pivotal role in ensuring the strength and sustainability of the building and construction industry by investing in South Australia’s current and future workforce.

The CITB collect and administer the CITF levy in order to support:
Subsidised Training

• Subsidised course fees for construction workers looking to upskill

Career Pathways

• Support of in-school construction education via the doorways2construction VET program
• Cross-training of skilled tradespeople to become qualified trainers via the tradie2trainer program
• Subsidised driving lessons to ready school-based construction students for the workforce

Apprenticeships

• Apprentice incentives to support safe work practices and to help ease the financial burden on first year construction apprentices
• Financial support for apprentice training via their employer

Industry Support & Research

• Support for equality and diversity initiatives within the construction industry
• Research and innovation to support the South Australian community to be serviced by skilled tradespeople

Safety

• Personal Protective Equipment (PPE) packs for construction students.

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.

The Government Agency responsible for delivering the project must pay the levy and will also be defined as the Project Owner from 1 January 2025 onwards.

The levy must be lodged and paid before obtaining building approval, or, if no approval is required, before the commencement of the work (including demolition).

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.

You can lodge and pay the levy online.
Your payment receipt will be sent via email once payment has been processed.

If payment is made via credit card, a receipt will be issues immediately.

If payment is made via BPay or a bank deposit, a receipt will be issued within two (2) business days.

Yes. The Project Owner is required to keep the following records for five years from the start of building or construction work:

• A copy of all forms and details submitted to CITB regarding the levy project
• Site address
• Project value
• A brief description of the works completed

Lodge each dwelling as a separate levy project.  This will not change the levy fee payable.

For further assistance, please contact us.

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.

• For projects with a date of Development Approval (DA) or commencement of construction before 1 January 2025
  Maintenance or repair work carried out by self-employed individuals or employees for the benefit of their employer is not leviable.

• For projects with a date of Development Approval (DA) or commencement of construction after 1 January 2025
  Maintenance or repair work carried out by self-employed individuals or employees for the benefit of their employer is leviable, even if the worker’s main business isn’t construction.

For more information on which building and construction works are leviable and when exclusions may apply, see the Leviable Work Reference Table.

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.

The levy is paid on the total value of ‘Building or Construction Work’ as defined by the CITF Act, which may differ from the development cost. For example, demolition and fit-out costs for fixed furniture and fittings are included in the levy.

The levy applies to professional fees related to activities involving close oversight, supervision, or management of the building and construction work, such as:

• Project management fees
• Construction fees
• Building consultancy fees
• Onsite engineers’ fees
• Oversight fees

It does not apply to fees for activities that are preliminary or not directly related to the oversight of building and construction work, including:

• Concept design fees
• Feasibility studies
• Building design fees
• Planning fees
• Quantity surveying.

For projects with a date of Development Approval (DA) or commencement of construction before 1 January 2025
The cost of main or core turbines or generators installed at power stations or wind farms is not leviable.

For projects with a date of Development Approval (DA) or commencement of construction after 1 January 2025
The cost of main or core turbines or generators installed at power stations or wind farms is leviable.

For more information on which building and construction works are leviable and when exclusions may apply, see the Leviable Work Reference Table.

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.

If work is carried out under a contract or series of contracts, then the levy is paid on the total contract value as long as it includes:

• Labour, services, fees (including professional fees)
• Building or construction materials
• Fixtures, fittings including plant and equipment (there are exclusions for some types of plant and equipment, please contact us for clarification)
• A reasonable allocation of profit margin
• The value of any overheads
• Any other component prescribed by regulations (GST)

If the work is not carried out under a contract, then a reasonable market value for all the items listed above. See Schedule 1 for further details.

The CITF Levy is not applicable to any building or construction activities when performed on land owned by the Commonwealth of Australia.  Immunity is granted under the Commonwealth of Australia Constitution Act, section 52.

Building or construction works associated with leased land or building from a private sector entity is leviable and is not granted immunity under the Commonwealth of Australia Constitution Act, section 52.

If you are no longer proceeding with a project you may be eligible for a refund.

Please email us your Project ID with ‘Refund’ in the subject line, along with the following supporting documents:

• PlanSA Development application (DA) Application ID
• Notice of Withdrawal/Cancellation from PlanSA confirming withdrawal/cancellation has been actioned
• Reason for project cancellation

We will then send you a CITB Levy Refund Application Form.
Once this has been completed and returned with all the required supporting documents we will review your application.

If any of your project details change (i.e. new builder or project owner) email or call CITB on 8172 9500 to inform us of the new details, and we’ll assist you.

NOTE: CITB is unable to edit details on existing CITB documents.

You may be eligible for a levy refund if your project:

• Was cancelled or didn’t go ahead
• Had a duplicate levy lodgement or payment
• Had a final value decrease of $50,000 or more from the estimated project value submitted at lodgement.

If you meet any of the above criteria, please email us your Project ID with ‘Refund’ in the subject line, along with supporting documents applicable to your project from the list below.

• Reason for cancellation
• PlanSA Development application (DA) Application ID
• Notice of Withdrawal/Cancellation from PlanSA confirming withdrawal/cancellation has been actioned
• Levy Notice or CITB Payment Receipt for both duplicated lodgements
• Suitable documentation that confirms both the estimated and completed project values, and how the final sum was reached (e.g. original construction contract; invoices; progress claims; certificate of completion; schedule of works; etc.).

We will then send you a CITB Levy Refund Application Form.
Once this has been completed and returned with all the required supporting documents, we will review your application.

If the land and/or property is sold with development approved plans:

• The CITF Levy remains current and becomes part of the sale to the new owner (irrespective of whether the plans are intended to be used or not)
• Email or call CITB on 8172 9500 to advise the new owner’s details so we can update the levy project in our system
• No levy refund is available

If the land and/or property is sold without development plans:

• Contact CITB to apply for a levy refund
  See FAQ ‘When am I eligible for a refund’ for information on how to apply for a refund

Within 60 days of the estimated completion date (entered at lodgment) the Project Owner must give a progress update advising the final project value. If works are still ongoing a new estimated completion date must be provided.

A link to an online form will be sent by email to the Project Owner requesting Project Completion Details (also referred to as a Statement of Completion – SOC).

NOTE: If the final project value differs from the estimated project value by more than $50,000 this may result in either an additional levy payment or a refund.

These projects will follow the historical CITF Act 1993 (20 June 2019 – 30 October 2024) until they are completed.