Aviation Infrastructure
Aircraft runway, landing pad, terminal, lounge, carpark and hanger etc.
| 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 |
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 |
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, 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
| 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 |
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 |
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 |
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 (secured or fixed to a building), including but not limited to noise insulation | Yes |
Electrical
| 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 |
Plumbing
| 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 fixed fittings and fixtures (secured or fixed to buildings, including electrical and mechanical services work), e.g., commercial kitchens, offices, restaurants and retail spaces | Yes |
| Construction, erection, renovation, demolition or removal of removeable fixtures and fittings (not permanently fixed to buildings). If they are able to be easily removed at the end of a tenancy, then they are excluded from the levy, e.g. desks 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 |
Living elements
| Description | Levy Payable? |
|---|---|
| Planting, maintenance and removal of living elements e.g., pruning, mowing, pest and weed control etc. | No |
Netting
| Description | Levy Payable? |
|---|---|
| Netting structures and systems | Yes |
Playgrounds and outdoor spaces
| 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 |
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 |
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*
Buildings, structures and fixtures
| Description | Levy Payable? |
|---|---|
| Construction, renovation, demolition or removal of buildings and structures (including fitouts) not directly associated to resource operational work, e.g., accommodation buildings, recreational facilities, kitchens, offices, ablution blocks, medical facilities, control centres, workshops, fuel depots and warehouses etc. | Yes |
| Construction, renovation, demolition or removal of buildings and structures directly associated with mineral or petroleum production operations, i.e., the construction of open-pit or underground mines | No |
Earthworks
| Description | Levy Payable? |
|---|---|
| Earthworks or excavation works associated with exploration for, or the extraction of any mineral or petroleum, including work associated with a mine back-filling operation and plant or equipment directly associated with mineral, oil or natural gas exploration | No |
Environmental Management
| Description | Levy Payable? |
|---|---|
| Work associated with an environmental clean-up or environmental restoration, e.g. tailings dams and water treatment systems. | No |
Haul road or tracks
| 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 mineral or petroleum production operations | No |
Infrastructure
| Description | Levy Payable? |
|---|---|
| Construction or alteration of infrastructure not directly associated to resource operational work, including, access roads, airstrips, landing pads, power lines and water supply systems etc. | Yes |
Pipeline works
| Description | Levy Payable? |
|---|---|
| Construction work directly related to the fabrication, maintenance, and storage of pipeline systems and water tanks for potable drinking water | Yes |
| Construction work (including repairs) directly related to the fabrication of a pipeline system used in mineral or petroleum production | No |
Repairs and Maintenance
| Description | Levy Payable? |
|---|---|
| Repair or maintenance work carried out on plant or equipment directly associated with mineral or petroleum exploration, production, processing, or for piloting (including haul roads, airstrips and landing pads) | No |
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 |
Renewables
Battery Energy Storage System (BESS)
| Description | Levy Payable? |
|---|---|
| Construction, erection, alteration or repair of buildings and structures, installation of plant and equipment and associated water management and electrical work, including; site demolition works, site preparation, access roads and paths, fencing and gates, landscaping, foundation construction, building battery enclosures and structures, control and power equipment rooms, fire water tanks, electrical infrastructure, battery installation, ancillary equipment (including cooling systems and HVAC), commissioning and decommissioning etc. | Yes |
Wind Farms
| Description | Levy Payable? |
|---|---|
| Construction, erection, alteration or repair of buildings and structures, installation of plant and equipment and associated water management and electrical work, including; site demolition works, site preparation, access roads, foundation construction, turbine installation (assembling towers, nacelles, and blades), electrical infrastructure, ancillary equipment, commissioning and decommissioning etc. | Yes |
Solar Farms (including Rooftop Solar)
| Description | Levy Payable? |
|---|---|
| Construction, erection, alteration or repair of buildings and structures, installation of plant and equipment and associated water management and electrical work, including; site demolition works, site preparation, access roads and paths, foundation construction (racking and mounting systems), panel installation, electrical infrastructure (including inverters, switchgears and transformers), construction of substations, power lines, ancillary equipment, commissioning and decommissioning etc. | Yes |
Repairs and Maintenance
General repairs and maintenance
| Description | Levy Payable? |
|---|---|
| Repairs and maintenance carried out on a building or structure, or on any place, machinery, plant system, equipment, facility or operation, including, road re-sheeting and reseals, footpath renewal and stormwater maintenance<./td> | Yes |
Roadworks and Infrastructure
Bridges, viaducts, aqueducts and tunnels
| Description | Levy Payable? |
|---|---|
| Construction, alteration, repair, demolition, or removal, including excavation, compaction and laying 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)
| Description | Levy Payable? |
|---|---|
| Construction, alteration, repair, demolition, or removal, including excavation, compaction and laying e.g. shared use path and cycle lane etc. | Yes |
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
| Description | Levy Payable? |
|---|---|
| Stripping back an existing sealed road to clay substrate and re-construction with changed characteristics, including drainage, curbing, median strips, parking areas and thoroughfares (for pedestrians or vehicles) etc. | Yes |
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
| 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 |
| Planting, maintenance and removal of living elements e.g., pruning, mowing, pest and weed control etc. | No |
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
| Description | Levy Payable? |
|---|---|
| Construction, alteration, repair, demolition or removal of an embankment or structure for the catchment, collection, storage, control or diversion of water, including jetties, docks, wharfs, breakwaters, gangways, mooring and pontoons etc. | Yes |
Plumbing and gas
| 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 |
Stormwater, sewerage, effluent or stormwater drain, sewerage treatment plant, drainage systems, or other related structures
| Description | Levy Payable? |
|---|---|
| Construction, alteration, repair, demolition or removal, including the laying, placing or installing of pipes, cables, culvert upgrades and associated electrical or mechanical services work, e.g. pump stations | Yes |
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
| Description | Levy Payable? |
|---|---|
| There is no exemption clause in the CITF Act 1993 to waive the levy payable for building and construction work required after a disaster or emergency response, e.g. bushfire, flood or severe weather | Yes |
Insurance
| Description | Levy Payable? |
|---|---|
| Builders’ insurance is included as a cost component of building and construction work | Yes |
Not for Profit Organisation
| Description | Levy Payable? |
|---|---|
| There is no exemption clause in the CITF Act 1993 to waive the levy payable for building and construction work carried out for or on behalf of a Not For Profit Organisation | Yes |
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 | Yes |