About the Levy

The Construction Industry Training Fund (CITF) levy is collected on building and construction activity in South Australia and re-injected back into the industry in the form of discounts and subsidies for construction workers and apprentices/trainees to improve and encourage skills development in the industry.

The CITB collects a levy of 0.25% (1/400th) of the value of Building and Construction work in South Australia over $40,000.

Click here to see a graph of levy collection and funding distribution by sector. 

The CITF levy explained ...

Who benefits from the levy?

The end consumer is the ultimate beneficiary with highly skilled tradespeople producing quality work that is safe and reliable. Less re-work and accidents occur, new technologies and techniques emerge and prices are driven down through efficiency.

Who Pays?

The project owner pays the levy.  

The project owner is the person / organisation engaged to carry out or cause to be carried out all or substantially all of the building or construction work associated with a particular project (at the time of building approval). In any other case it is the person/organisation for whose direct benefit the building or construction work exists on its completion i.e. the property owner.

How is the levy calculated?

The levy is calculated on the contract price of the building or construction work in South Australia where the value of the work exceeds $40,000 (inc. GST). The levy is applied at .25% or 1/400th of the contract price including GST. In any other case an estimate for the reasonable market price for the work including GST is levied at .25%.

Where can I pay the levy?

You can lodge and pay the levy online at citb.org.au or alternatively you can pay in person at the CITB office, 5 Greenhill Road, Wayville.

When do I pay the levy?

Before building approval
You need to pay the levy before building approval is granted or if no building approval is required, before building and construction work commences.

People or organisations who do not pay the levy prior to construction work commencing and or make false or misleading statements may be subject to penalty and/or fine.

Project Completion

A project owner must notify the Board within three months after the completion of building or construction work if the actual value of the work exceeds by an amount of $25,000, the estimated value of the work (Section 26 CITF Act).

In order to assist with this obligation the CITB have adopted a systemised process called a 'Statement of Completion' which is sent to project owners at the completion of a project.  The Statement of Completion simply requests you confirm the actual value of the building and construction work, and its completion date and this may result in a further invoice or a refund.

The data collected is used to analyse the state of the construction industry and trends in activity levels.

Failure to provide this information attracts a penalty.

Cancel a project

If you are no longer proceeding with a project, or a project has changed

in scope you may be entitled to a refund.  Download and complete a CITF Levy Refund Application ensuring you attach all relevant documentation requested.

Project audits

As part of its compliance framework the CITB annually audits a selection of random and targeted projects to ensure compliance with the CITF Act.  This is conducted by an independent third party to ensure impartiality and transparency.  Auditors are classified as Authorised Officers and have powers of entry and inspection as authorised under the CITF Act 1993.

Project owners who do not comply with their obligations under the CITF Act may be subject to a penalty or fine

Levy Collections and Funding Distribution by Sector

As detailed in the CITF Act (1993), the Board must prepare a training plan for the purpose of improving the quality of training, and to increase the levels of skills, in the building and construction industry across all skill areas of that industry and must be prepared on the basis that money from the Fund for the provision of training will be allocated to each sector of the building and construction industry in approximately the same proportions as the resources of the Fund have been contributed by that sector.  

Due to the cyclical nature of levy collections and training funding, the same proportion may not always be possible in individual financial years, but over the medium to long term, levy collections and funding distribution by sector even out to similar proportions.  

Click here to see a graph of levy collection and funding distribution by sector. 

Fact Sheets

Please find specific sections of the Act in relation to building and construction work the levy is payable on.