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Leviable Work Reference Table

Quick Reference Guide: What Building and Construction Work Is Leviable?

The Levy applies to a wide range of building and construction related activities, including but not limited to the contents of the following (as determined by the CITF Act 1993, Schedule 1, Schedule 1A and CITF Regulations 2021)

DEFINITIONS:

‘Building’ includes building or construction on land or sites affixed or to be affixed to land, either permanently or temporarily
‘Structure’ includes a building or other object constructed from several parts.

Aviation Infrastructure

Aircraft runway, landing pad, terminal, lounge, carpark and hanger etc.

Description Levy Payable?

Construction, alteration, repair, demolition, or removal of infrastructure Yes

Description	Levy Payable?
Construction, alteration, repair, demolition, or removal of infrastructure	Yes

Agricultural

Conservation of agricultural land

Description Levy Payable?

Work directly associated with the care, conservation or rehabilitation of agricultural land, or land that has been agricultural land No
Fencing on agricultural land

Description Levy Payable?

Construction, alteration, repair, demolition or removal of a fence on agricultural land or on the boundary of agricultural land No

Description	Levy Payable?
Work directly associated with the care, conservation or rehabilitation of agricultural land, or land that has been agricultural land	No

Description	Levy Payable?
Construction, alteration, repair, demolition or removal of a fence on agricultural land or on the boundary of agricultural land	No

Architectural, Engineering and Design Concepts

Building rules consent, Building design fees, Concept design fees, Engineering design fees, Feasibility studies, Planning approval fees, Planning fees, Quantity surveying, Site investigations and surveys

Description Levy Payable?

Professional fees for any activity that is of a preliminary nature and not directly associated with the supervision or
management of the building or construction work No

Description	Levy Payable?
Professional fees for any activity that is of a preliminary nature and not directly associated with the supervision or management of the building or construction work	No

Buildings and Structures

Asbestos removal and disposal

Description	Levy Payable?
Removal and disposal of asbestos from a building or from any machinery, plant or equipment located in or on a building	Yes
Testing and monitoring of any material containing asbestos	Yes

Buildings and structures

Description	Levy Payable?
Construction, erection, alteration, repair, renovation, demolition or removal of a building or structure, including moveable buildings, temporary buildings and portions of a building or structure, e.g., bridges, pipelines (in and above ground), silos, wine tanks and tunnels etc.	Yes
Setting up and dismantling temporary structures, e.g. scaffolding, temporary fencing and temporary grandstands etc.	Yes

Building and construction works completed at the construction site

Description	Levy Payable?
Supply and installation of materials required as components to build a structure e.g., timber, aluminium, concrete, bricks and metal etc.	Yes
Finishing works and consumables, e.g., masonry, joinery, glazing, carpentry, tiling, facing, plastering, wood working, flooring, carpeting, painting, rendering, cladding, wall papering and glazing etc.	Yes
Roofing, including skylights, insulation, ceiling batts and roof blankets etc.	Yes

Building and construction work carried out on vessels and aircraft when affixed to land

Cleaning

Description Levy Payable?

Street sweeping, bins and site clean No
Demolition and removal of buildings or structures

Description Levy Payable?

Demolition and removal of buildings or structures Yes
Land (sale or purchase)

Description Levy Payable?

Land is not in itself related to building or construction work and therefore land and associated purchase costs are excluded from the estimated total value of the build No

Description	Levy Payable?
Building and construction work, including plumbing, electrical, maintenance and repairs when carried out on a structure affixed to land, either permanently or temporarily, e.g., ships, planes and submarines	Yes

Description	Levy Payable?
Street sweeping, bins and site clean	No

Description	Levy Payable?
Demolition and removal of buildings or structures	Yes

Description	Levy Payable?
Land is not in itself related to building or construction work and therefore land and associated purchase costs are excluded from the estimated total value of the build	No

Repairs and maintenance

Description	Levy Payable?
General repairs and maintenance carried out on a building or structure, or on any place, machinery, plant system, equipment, facility or operation, e.g. re-tiling and re-carpeting etc.	Yes

Transportable, modular, mobile buildings and temporary structures

Description	Levy Payable?
Construction costs of the transportable and associated cost of connecting utilities onsite when affixed to land.	Yes
Re-located transportable buildings and structures incur site preparation and connection related costs, e.g. plumbing and electrical etc.	Yes
Transport costs of moving transportable buildings or structures.	No

Commonwealth Land

Commonwealth / Federal owned land

Description	Levy Payable?
Levy is not applicable to any building or construction activities when performed on land owned by the Commonwealth of Australia Immunity granted under the Commonwealth of Australia Constitution Act, section 52	No

Land or building leased by the Commonwealth / Federal Government from a private sector entity

Description	Levy Payable?
Building or construction works associated with leased land or building, e.g. office fitouts etc. Immunity granted under the Commonwealth of Australia Constitution Act, section 52 is not relevant	Yes

Electrical and Mechanical Services

Electrical substations, including control and operations room buildings

Description	Levy Payable?
Supply, installation, alteration, repair, demolition or removal, including upgrades of plant and equipment, e.g., inverters, switch gears, isolators, transformers, overhead crossings, cables and ancillary equipment etc.	Yes
Operation of substation once construction work is complete	No
Configuration change and new parameters	Yes
Uninstalled items, e.g. batteries and transformers etc.	No

Lighting

Description	Levy Payable?
Supply, installation, alteration, repair, demolition or removal of lights, including upgrading street lighting to new LED lights and replacing halogen bulbs and globes etc.	Yes

On site electrical and mechanical services

Description	Levy Payable?
Construction, installation, repair, refurbishment, dismantling or upgrading of equipment, including heating, ventilation and air conditioning (HVAC), fans, chiller and boiler systems, plant facilities, refrigeration systems, lifts, escalators, communication and lighting masts or towers etc.	Yes
Servicing and testing of equipment	Yes
Commissioning and decommissioning	Yes
Supply and installation of overhead and underground transmission infrastructure	Yes

Fire and Safety

Health and safety

Description	Levy Payable?
Moveable plant and equipment, including the supply of fire extinguishers, first aid and PPE kits and safety blankets etc.	No
Fixed plant and equipment are items that are secured or fixed to a building, including but not limited to noise insulation	Yes

Electrical

Plumbing

Description Levy Payable?

Supply, installation, maintenance and repair of sprinklers, fire hydrants, hose, hydrant pumps and ducts etc. Yes

Description	Levy Payable?
Supply, installation, maintenance and repair of safety lights, alarm system and smoke detectors etc.	Yes
Replacements and upgrades for fire detection and protection, including but not limited to hardwired smoke alarms	Yes

Description	Levy Payable?
Supply, installation, maintenance and repair of sprinklers, fire hydrants, hose, hydrant pumps and ducts etc.	Yes

Fitout

Fixtures and fittings

Description	Levy Payable?
Construction, erection, renovation, demolition or removal of a fitout, including electrical and mechanical services work and furnishings. Fittings and fixtures are items that are secured or fixed to building or plant and equipment, including but not limited to commercial kitchens, offices, restaurants and retail spaces	Yes
Removeable fixtures and fittings are generally not permanently fixed to buildings. If they are able to be easily removed at the end of a tenancy, then they would be excluded from the levy, e.g. movable furniture and office chairs etc.	No

Plant and equipment

Description	Levy Payable?
Fixed plant and equipment, includes machinery, equipment and appliances that are physical long term assets vital to business operations	Yes
Moveable plant and equipment include items that are not installed as part of, or within, a structural component of a building, or as an integral part of a structure	No

Landscaping, Recreational Facilities and Outdoor Spaces

Fencing and retaining walls

Description Levy Payable?

Supply and installation of temporary or permanent fencing and retaining walls Yes
Irrigation and stormwater

Description Levy Payable?

Laying, placement or installation of pipes or other prefabricated materials in, on or above the ground for irrigation, stormwater purposes and diversion of water Yes
Landscaping

Description Levy Payable?

Excavation, construction, alteration, repair, demolition or removal of parks, gardens and playgrounds etc. Yes

Description	Levy Payable?
Supply and installation of temporary or permanent fencing and retaining walls	Yes

Description	Levy Payable?
Laying, placement or installation of pipes or other prefabricated materials in, on or above the ground for irrigation, stormwater purposes and diversion of water	Yes

Description	Levy Payable?
Excavation, construction, alteration, repair, demolition or removal of parks, gardens and playgrounds etc.	Yes

Living elements

Netting

Description Levy Payable?

Netting structures and systems Yes

Description	Levy Payable?
Planting, maintenance and removal of plants, shrubs, vegetation, lawns and trees are living elements and not considered building or construction work, e.g., tree pruning, mowing, pest and weed control etc.	No

Description	Levy Payable?
Netting structures and systems	Yes

Playgrounds and outdoor spaces

Statues, sculptures and memorials

Description Levy Payable?

Installation of statues, sculptures or memorials, e.g. war memorials etc. Yes
Sports and recreational facilities

Description Levy Payable?

Construction, repair, alteration or removal of playgrounds, golf courses, racecourses, stadiums, swimming pools etc. Yes
Shade sails and other structures

Description Levy Payable?

Supply and installation of shade sails e.g. over playground equipment etc. Yes

Description	Levy Payable?
Supply and installation of playgrounds, exercise equipment and furniture, e.g., benches, tables, bins, BBQs, drinking fountains, associated landscaping, electrical and plumbing works	Yes

Description	Levy Payable?
Installation of statues, sculptures or memorials, e.g. war memorials etc.	Yes

Description	Levy Payable?
Construction, repair, alteration or removal of playgrounds, golf courses, racecourses, stadiums, swimming pools etc.	Yes

Description	Levy Payable?
Supply and installation of shade sails e.g. over playground equipment etc.	Yes

Manufacturing

Building and construction works performed or completed at the factory or workshop

Description	Levy Payable?
Fabrication of material, including stamping, welding, laminating, cutting, bending, wood processing and sheet-metal work etc.	No
Installation of items manufactured offsite are regarded as a component of the estimated value of building and construction work, including components manufactured overseas e.g. imported windows and doors etc.	Yes
Transportation of materials and assembly of items (items are not leviable until they become part of the structure)	No

Mining and Petroleum

Airstrip or landing pad

Description	Levy Payable?
Construction or alteration of an airstrip or landing pad not directly associated to resource operational work	Yes
Construction or alteration of an airstrip or landing pad used in conjunction with a mineral or petroleum production operation	No

Buildings, structures and fixtures

Description	Levy Payable?
Construction, supply and installation directly related to the fabrication of structures and fixtures in or around a mine site. Exploration activity or work directly associated with mineral or petroleum production operations is excluded.	Yes

Earthworks

Environmental clean up

Description Levy Payable?

Work associated with an environmental clean-up or environmental restoration No
Excavation work

Description Levy Payable?

Excavation work associated with exploration for, or the extraction of, any mineral or petroleum No

Description	Levy Payable?
Earthworks or excavation works associated with the construction or maintenance of a temporary water supply or temporary access track for a purpose associated with mineral or petroleum exploration activity	No

Description	Levy Payable?
Work associated with an environmental clean-up or environmental restoration	No

Description	Levy Payable?
Excavation work associated with exploration for, or the extraction of, any mineral or petroleum	No

Haul road or track

Mine back-filing operation

Description Levy Payable?

Work associated with a mine back-filling operation No
Maintenance or repair directly associated with resource operations

Description Levy Payable?

Repairs and maintenance directly associated with exploration, production, processing or piloting No

Description	Levy Payable?
Construction or maintenance of haul roads or tracks in or around a mine or other mineral or petroleum production facility directly used in a mineral or petroleum production operation	No
Tracks or roads not directly associated with mineral or petroleum production i.e. to access residential or commercial facility	Yes

Description	Levy Payable?
Work associated with a mine back-filling operation	No

Description	Levy Payable?
Repairs and maintenance directly associated with exploration, production, processing or piloting	No

Pipeline works

Description	Levy Payable?
Work (including repairs) directly related to the fabrication of a pipeline system used in mineral or petroleum production	No
Work directly related to the fabrication and maintenance of a pipeline system used for the removal of potable drinking water	Yes

Residential or commercial facility

Description	Levy Payable?
Construction, renovation, demolition or removal of a building, structure and fitout used or intended to be used for or in connection with any of the following — recreational facilities, kitchens, offices, toilets or ablution facilities, medical facilities, workshops, fuel depots and warehouses etc.	Yes

Project Management

Consultant and specialist trade fees | Builders’ insurance | Construction management fees | On site engineers fees | WHS site officer fees | On site supervisor fees

Description	Levy Payable?
Professional fees associated with the management of building and construction work, including administration, project management, third party and client-side project management.	Yes
Temporary site office and parking	Yes

Railway, Tramway or Busway Related Work

Tracks, platforms, signals or other related structures

Description Levy Payable?

Construction, alteration, repair, demolition or removal of railway, tramway or busway infrastructure Yes

Description	Levy Payable?
Construction, alteration, repair, demolition or removal of railway, tramway or busway infrastructure	Yes

Renewables

Batteries

Description	Levy Payable?
Installation of batteries into storage containers, including any on site electrical or mechanical services work	Yes
Supply of batteries involved in the generation of electricity for the state’s power system	Pre 1 Jan ‘25: No Post 1 Jan ‘25: Yes

Battery storage containers

Description	Levy Payable?
Supply and installation of battery storage containers (a structure), including any plant and equipment or on site electrical or mechanical services work, e.g. powerpacks etc.	Yes

Rooftop solar

Description	Levy Payable?
Installation of plant and equipment including integral structural components and associated electrical work e.g., solar panels, batteries, inverters, switchgears and transformers etc.	Yes
Supply of solar panels and items used to generate electricity	Per 1 Jan ‘25: No Post 1 Jan ‘25: Yes

Solar power station, substation (control room and switch room) and solar farm

Wind farms

Description Levy Payable?

Construction, alteration, repair or removal of support structures and equipment that form part of the structural components of the wind farm Yes

Description	Levy Payable?
Construction, alteration or repair of buildings and structures, installation of plant and equipment and associated electrical work e.g., solar panels, lighting masts, fencing, batteries, inverters, switchgears and transformers etc.	Yes
Supply of solar panels and items used to generate electricity, such as main or core generators	Pre 1 Jan ‘25: No Post 1 Jan ‘25: Yes
Supply and construction of support structures (integral to the structure) e.g. towers and plinths etc.	Pre 1 Jan ‘25: No Post 1 Jan ‘25: Yes

Description	Levy Payable?
Construction, alteration, repair or removal of support structures and equipment that form part of the structural components of the wind farm	Yes

Wind turbines and generators

Repairs and Maintenance

General repairs and maintenance

Roadworks and Infrastructure

Bridges, viaducts, aqueducts and tunnels

Description Levy Payable?

Construction, alteration, repair, demolition, or removal, including upgrades and widening etc. Yes
Kerbing

Description Levy Payable?

Construction, alteration or repair a new section of kerbing, including excavation, compaction and laying etc. Yes

Footpath, pavement or thoroughfare (for pedestrians or vehicles)

Road and shoulder construction

Description Levy Payable?

Construction, alteration or repair of a new sealed or unsealed road, including but not limited to line marking Yes

Road re-construction and resheeting

Road repairs and maintenance

Description Levy Payable?

Filling potholes, cracks and line markings etc. Yes
Sealing and re-sealing a road or shoulder

Description Levy Payable?

Sealing an unsealed road and applying a spray layer of bitumen and gravel to an existing sealed road Yes

Streetscapes

Safety barriers

Description Levy Payable?

Installation or removal of safety barriers to roads and curvatures Yes
Signage

Description Levy Payable?

Supply and installation of new and upgraded signs, including but not limited to road traffic signs, digital signs and outdoor signage Yes
Traffic control and management

Description Levy Payable?

Road traffic management to direct road traffic and pedestrian space during roadworks Yes
Traffic safety audits

Description Levy Payable?

A formal assessment of road safety risk on an existing or proposed road project No

Site Preparation Work

Earthworks

Description Levy Payable?

Earthworks, including excavation, demolition, pile driving, backfilling and compacting etc. Yes
Groundworks

Description Levy Payable?

Groundworks, including trenching, laying pipes and quarry rubble, laying foundations and laying cables in, on or above the ground etc. Yes
Soil and water

Description Levy Payable?

Soil removal, control, reporting and erosion control Yes

Water Management and Water Related Projects

Dredging work

Description Levy Payable?

Removal of sediment from a water body and transporting the sediment to a different location and or disposal Yes

Marina, jetty, pier, wharf, dam, weir, reservoir, breakwater, watercourse, retaining wall or other related structure

Plumbing and gas

Stormwater, sewerage, effluent or stormwater drain, sewerage treatment plant, drainage systems, or other related structures

Tank, desalination plant, or other related structure

Description Levy Payable?

Construction, alteration, repair, demolition or removal, including associated electrical or mechanical services work, e.g. septic, stormwater and rainwater tanks etc. Yes

Other

Disaster Recovery

Insurance

Description Levy Payable?

Builders’ insurance is included as a cost component of building and construction work Yes

Not for Profit Organisation

Profit Margins

Description Levy Payable?

A reasonable profit margin is included as a component of building and construction work Yes
Overheads

Description Levy Payable?

The value of overheads is included as a component of building and construction work Yes
Signage

Description Levy Payable?

Supply, installation and removal of new and upgraded signs, including but not limited to road traffic signs, digital signs and outdoor signage Yes
Temporary hires

Description Levy Payable?

Costs associated with hiring machinery and vehicles, including excavators, cranes, bobcats, skips, hoarding and laydowns Yes
Travel and accommodation expenses

Description Levy Payable?

Related to building and construction works No

Description	Levy Payable?
General repairs and maintenance carried out on a building or structure, or on any place, machinery, plant system, equipment, facility or operation.	Yes
Maintenance or repair work carried out by (a) a self-employed person for his or her own benefit; or (b) an employee (i.e. council worker) for the benefit of his or her employer, where the principal business activity of the self-employed person,or the employer does not constitute building or construction work	Pre 1 Jan ‘25: No Post 1 Jan ‘25: Yes

Description	Levy Payable?
Construction, alteration or repair of a new section of pavement, including excavation, compaction and laying e.g. shared use path and cycle lane etc.	Yes
Repair of an existing section of pavement without changing its characteristics	Yes

Description	Levy Payable?
Construction, alteration or repair of driveways, parking areas, footpaths, kerbs, gutters, roundabouts, median strips, easements and access ramps etc. (including water management)	Yes
Laying or removing of grass, pruning, replanting and maintenance of council flora	No

Description	Levy Payable?
Construction, alteration, repair, demolition or removal of systems or plants related to the conveyance, collection, storage, treatment or distribution of water and gas, including but not limited to commercial kitchens and new subdivisions	Yes
Supply and installation of materials and works above or under ground	Yes

Leviable Work Reference Table

Aviation Infrastructure

Aircraft runway, landing pad, terminal, lounge, carpark and hanger etc.

Agricultural

Conservation of agricultural land

Fencing on agricultural land

Architectural, Engineering and Design Concepts

Building rules consent, Building design fees, Concept design fees, Engineering design fees, Feasibility studies, Planning approval fees, Planning fees, Quantity surveying, Site investigations and surveys

Buildings and Structures

Asbestos removal and disposal

Buildings and structures

Building and construction works completed at the construction site

Building and construction work carried out on vessels and aircraft when affixed to land

Cleaning

Demolition and removal of buildings or structures

Land (sale or purchase)

Repairs and maintenance

Transportable, modular, mobile buildings and temporary structures

Commonwealth Land

Commonwealth / Federal owned land

Land or building leased by the Commonwealth / Federal Government from a private sector entity

Electrical and Mechanical Services

Electrical substations, including control and operations room buildings

Lighting

On site electrical and mechanical services

Fire and Safety

Health and safety

Electrical

Plumbing

Fitout

Fixtures and fittings

Plant and equipment

Landscaping, Recreational Facilities and Outdoor Spaces

Fencing and retaining walls

Irrigation and stormwater

Landscaping

Living elements

Netting

Playgrounds and outdoor spaces

Statues, sculptures and memorials

Sports and recreational facilities

Shade sails and other structures

Manufacturing

Building and construction works performed or completed at the factory or workshop

Mining and Petroleum

Airstrip or landing pad

Buildings, structures and fixtures

Earthworks

Environmental clean up

Excavation work

Haul road or track

Mine back-filing operation

Maintenance or repair directly associated with resource operations

Pipeline works

Residential or commercial facility

Project Management

Consultant and specialist trade fees | Builders’ insurance | Construction management fees | On site engineers fees | WHS site officer fees | On site supervisor fees

Railway, Tramway or Busway Related Work

Tracks, platforms, signals or other related structures

Renewables

Batteries

Battery storage containers

Rooftop solar

Solar power station, substation (control room and switch room) and solar farm

Wind farms

Wind turbines and generators

Repairs and Maintenance

General repairs and maintenance

Roadworks and Infrastructure

Bridges, viaducts, aqueducts and tunnels

Kerbing

Footpath, pavement or thoroughfare (for pedestrians or vehicles)

Road and shoulder construction

Road re-construction and resheeting

Road repairs and maintenance

Sealing and re-sealing a road or shoulder

Streetscapes

Safety barriers

Signage

Traffic control and management