About the CITF Levy
What is the CITF Act?
The Construction Industry Training Fund Act 1993 (the Act) was established following an industry-led initiative from employer and union bodies seeking to strengthen South Australia’s building and construction workforce.
Developed in partnership between industry and government, the Act sets out when the Construction Industry Training Fund (CITF) Levy applies, providing a framework for reinvesting in training and workforce development to help maintain a highly skilled and competitive industry.
What is the CITF Levy?
The CITF Levy is a mandatory Levy applied to building and construction work in South Australia. It is calculated at 0.25% of the project construction value and is used to fund training and workforce development for the building and construction industry.
Who are the CITB?
The Construction Industry Training Board (CITB) administers the Act and reinvests levy funds into training and workforce development.
While independent of the South Australian Government, the CITB operates with statutory authority under the Act.
How is the levy calculated?
The levy is applied at 0.25% of the estimated project value, as defined under the Act.
- If your project received Development Approval or started 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). - If your project received Development Approval or started 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).
Where there is no construction contract, or the work is carried out by an owner-builder:
The estimated project value is the reasonable market value of the building or construction work and materials required, in accordance with Schedule 1A of the Act. This includes labour, materials, subcontracted works and other costs that would ordinarily form part of a commercial construction contract.
If a project doesn't require Development Approval (DA), how is the levy threshold determined?
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.
Is GST included in the levy calculation?
- If your project received Development Approval or started construction BEFORE 1 January 2025: The levy is calculated based on the estimated project value including GST.
- If your project received Development Approval or started construction AFTER 1 January 2025: The levy is calculated based on the estimated project value excluding GST.
Please Note:Â GST is not payable on the CITF levy.
Does CITB have authority to request documents or evidence?
Yes. The Act allows authorised officers, appointed by the Minister, to request documents and information for levy assessment and compliance purposes.
An ‘Authorised Officer’ may:
- 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.
What are the penalties for late or missing project lodgements?
Various penalties may 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:Â $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:Â 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:Â $5,000
Providing false information
Maximum penalty:Â $10,000 plus twice the amount of levy required to be paid in respect of that work
Where does the levy go?
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
- 200+ course fees are subsidised for construction workers and apprentices looking to upskill and reskill.
- Hands-on practical training for school students to learn about the building and construction industry.
VET in schools’ programs (doorways2construction)
Students undertaking doorways2construction receive:
- A PPE pack to equip them safely for work and training within the building and construction industry.
- Subsidised driving lessons to ensure students are apprenticeship ready.
Apprenticeships and traineeships
- Incentive for apprentices and trainees to equip them with the right tools for the job.
- Funding for employers to contribute to the costs of off-job and on-job training, supervision and assessment.
- Incentives for employers of adult, female and aboriginal apprentices and trainees to work towards a diverse building and construction industry.
Industry Research and Projects
- Leveraging data-driven insights and stakeholder collaboration to align training programs with workforce needs and emerging trends.
- Evidence-based analysis and targeted studies to inform strategies for diversity, inclusion, technology adoption and youth attraction to strengthen the construction workforce pipeline.
Industry Support
- Training subsidies to encourage skilled tradespeople to transition into trainer roles (tradie2trainer), ensuring a sustainable supply of qualified trainers to maintain apprentice and trainees for the industry’s future.
How do I lodge a project & pay a levy?
Who pays the levy?
The Project Owner has a legal obligation to pay the mandatory CITF levy. The Project Owner is:
For Federal, State and local government projects
- the government authority responsible for delivering a government project.
For non-government projects
- the person or organisation engaged to carry out the building or construction work (e.g. 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.
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:Â The Project Owner is solely responsible for:
- paying the levy;
- notifying CITB of the final project cost and completion date; and
- ensuring project details remain accurate and up to date.
Any applicable refund must be issued directly to the Project Owner. Only the Project Owner can access or amend levy project information.
When does the levy need to be paid?
A Levy Project must be lodged online with CITB and paid in full before obtaining building approval (Building Consent as granted by PlanSA or Council). If building approval / consent is not 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 the levy amount due.
Please Note: PlanSA and CITB are separate entities. Lodging a project with PlanSA does not automatically create a Levy project with CITB. Levy projects must be lodged separately via the CITB website. The same procedure applies for any project updates, cancellations, or finalisations.
For further assistance, please contact the Levies Team at leviesteam@citb.org.au.
How do I lodge and pay a CITB Levy Project?
You can lodge and pay the levy online on CITB’s website.
Once a project is lodged, a Levy Notice will be emailed to the Project Owner, who will have 14 days to pay the levy amount due.
If lodging a project on behalf of a client, please ensure the Project Owner is entered as either the head contractor completing the works, or the property owner. Please do not enter the architect, designer or draftsperson as the Project Owner.
When do I get a payment receipt?
A Payment Receipt will be emailed to the listed Project Owner and Declarant once payment has been processed.
Payment made by:
- Credit card: receipt emailed immediately
- BPay or a bank transfer: receipt emailed within two (2) business days
Please Note: Your receipt number and a copy of your Payment Receipt will be required by your certifier or Council to obtain Building Consent.
Do I need to keep records?
Yes. The Project Owner must keep records relating to the levy project for at least five years from the date building or construction work starts.
Records must be sufficient to show how the levy was calculated and paid, and should include:
- copies of all forms, notices and information provided to CITB in relation to the project;
- the site address and a description of the building or construction work carried out;
- the estimated and final project value;
- contracts, variations, invoices, receipts or other documents that evidence the value of the work and materials; and
- any other records relevant to the assessment or payment of the levy.
These records may be requested by an authorised officer to verify levy compliance.
How do I lodge a project with multiple dwellings?
Each dwelling must be lodged as a separate CITB Levy Project. This will not change the total levy fee payable.
Please Note: A commercial multistorey apartment building is not considered multiple dwellings for levy lodgement purposes and must be lodged as one single project.
If you require further clarification, please contact the Levies Team at leviesteam@citb.org.au.
What are leviable works & activities?
What are leviable works and activities?
Under the Construction Industry Training Fund Act 1993, all building and construction work is leviable unless it is expressly excluded by the Act or Regulations.
CITB has previously published a Leviable Works Reference Table to assist project owners in understanding how the legislation is applied in practice. This guidance was informed by legislative interpretation and legal advice, and reflects items that are generally treated as excluded from the levy where they fall outside the scope of building and construction work as defined in the Act.
Examples of items commonly excluded from the levy include:
(These examples are provided for general guidance only. Whether an item is leviable depends on the circumstances of the project and the application of the Act and Regulations.)
- design and engineering services undertaken prior to the commencement of construction;
- land purchase or sale costs;
- living elements, such as mowing, tree pruning and pest or weed control;
- street sweeping, waste bins and site cleaning services;
- transport costs associated with moving transportable buildings or structures; and
- mining and petroleum activities (refer to the Act and Regulations for specific inclusions and exclusions).
Guidance material published by CITB is provided for general information only and does not override the requirements of the Act or Regulations.
What if there is more than one contract for the building and construction works?
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 1A for further details.
How do I amend or finalise a project?
What if my project changes or is cancelled?
If you are no longer proceeding with a project, you may be eligible for a refund:
- Please contact the Levies Team at leviesteam@citb.org.au to request a Levy Refund Application Form, quoting your Project ID number in the email subject line.
- Once the Application Form has been completed and returned with the required supporting evidence, we will review your application.
If any of your project details change (e.g. new builder or Project Owner):
- Please contact the Levies Team at leviesteam@citb.org.au. Include your updated project information and quote your Project ID number in the email subject line.
Please Note:Â CITB is unable to amend existing CITB documents (e.g. Levy Notices, Payment Receipts, etc.)
What happens if the land or property is sold?
If the sale includes the approved Development Application (Planning & Building Consent):
-
- The CITF Levy Project remains active and transfers to the new owner, regardless of whether the approved plans will be used. Please email the CITB Levies Team to notify us of the sale. We will provide a Transfer of Project Ownership form, which must be completed and signed by both the existing and new owner. Once the completed form is returned to leviesteam@citb.org.au the levy project will be updated in our system. In this instance, no refund of the levy paid is available.
If the sale does NOT include the approved Development Application (Planning & Building Consent):
- Please contact the Levies Team at leviesteam@citb.org.au to apply for a levy refund.
How do I finalise my CITB Levy Project once construction is finished?
Once construction is complete, the Project Owner must confirm the final project value and actual completion date with CITB.
This information must be provided within three months of the estimated completion date entered at the time of lodgement. If the project is not yet complete, a revised estimated completion date must be supplied instead.
CITB will issue an email request 30 days after the estimated completion date, containing a link to an online form for the Project Owner or Declarant to provide the required information.
Please Note:Â If the final project value differs from the estimated value by $50,000 or more, this may result in either an additional levy payment or a refund.