Levy FAQs

Construction Training Fund (CTF) Levy Threshold Increase 

Effective from 1 July 2026 

What’s changing? 

The levy threshold is increasing. 
From 1 July 2026, the Construction Training Fund (CTF) levy will only apply to construction work valued at over $100,000, increased from the current over $20,000 threshold. 

The levy rate is not changing. The levy rate remains 0.2%. 

When does the new threshold apply? 

It depends on when construction starts. 

• If construction commences before 1 July 2026, the $20,000 threshold applies. 

• If construction commences on or after 1 July 2026, the $100,000 threshold applies. 

What does this mean for builders, contractors, and owner-builders? 

If your construction is $100,000 or less and construction starts on or after 1 July 2026, no CTF levy is payable. 

Refunds 
If you have paid a levy for work valued at $100,000 or less that commences on or after 1 July 2026, you may be eligible for a refund. 

How does this affect building permits? 

Under the Building Act 2011 (WA), permit authorities including Local Governments must ensure the applicable levy has been paid before a permit is approved. 

Permit Authorities may apply the $20,000 threshold to applications received before 1 July 2026.  

If you paid the levy but commenced construction after 1 July 2026, you can request for a refund through the CTF Levy Portal or contact us. You must provide evidence of the construction commencement date. 

CTF Levy Portal changes 

We will update the CTF Levy Portal updates to support the new threshold in late June 2026 to align with the 1 July 2026 change. 

LGA Guidance Note – Application of CTF Levy Threshold from 1 July 2026 

Guidance for Permit Authorities 

Purpose 

This guidance supports Local Government Authorities (LGAs) in applying the Construction Training Fund (CTF) levy threshold increase from $20,000 to $100,000 effective 1 July 2026. 

Legislative background 

• The levy threshold is increased by amendment to regulation 3(1)(a) of the Building and Construction Industry Training Fund and Levy Collection Regulations 1991. 

• The levy rate remains 0.2%. 

• Section 20(1)(j) of the Building Act 2011 (WA) requires permit authorities to ensure the applicable levy is paid before permit approval. 

Determining the applicable levy threshold 

Legislative position 
The applicable levy threshold depends on the date construction commences, as defined under section 3(2) of the Building and Construction Industry Training Fund and Levy Collection Act 1990. 

Practical application for permit approval 
For permit approval purposes during the transition: 

• LGAs may treat the building permit application date as the construction commencement date. 

• The $100,000 threshold is only applied to applications received on or after 1 July 2026. 

• Applications received before 1 July 2026 may continue to be assessed against the $20,000 threshold. 

This approach addresses situations where the actual construction commencement date is not known or recorded by the permit authority. 

Levy payments and refunds 

• Levy payers whose construction work is valued at $100,000 or less and commences on or after 1 July 2026 may be eligible for a refund if a levy has been paid. 

• CTF will conduct audits during the transition period to verify levy payments. 

CTF Levy Portal changes  

• We will implement changes to our Levy Portal in late June 2026. 

• This timing supports LGAs to continue verifying levy payments in line with permit approval requirements from 1 July 2026.