The Construction Training Fund (CTF) collects a 0.2% levy on construction work in Western Australia to fund grants, subsidies and other initiatives to develop a safe, skilled and sustainable building and construction workforce.
The Building and Construction Industry Training Fund Board trading as the Construction Training Fund is a Statutory Authority and was established in 1990 via an Act of Parliament.
The CTF administers the Building and Construction Industry Training Fund and Levy Collection Act 1990 (WA) (the Act) and the Building and Construction Industry Training Fund and Levy Collection Regulations 1991 (WA) (the Regulations).
Steps
- Sign in or sign up for the Levy Portal
To lodge a CTF levy, you must sign up for the Levy Portal. The sign-up process for owner-builders takes 5-10 minutes. The sign-up process for businesses may take to 3 working days. - Lodge and pay the CTF Levy
Lodge your construction work and pay the levy. Payment via credit card and electronic fund transfer are accepted. Access the CTF Levy portal here . - Receive the levy receipt
The levy receipt will be sent to your email. If you pay by credit card, we will send you the transaction receipt within 5 minutes and a levy receipt within 3 working days. If you pay by electronic fund transfer, we will send you the levy receipt within 3 working days. - Perform construction works
This is where the hard work happens! Ensure that you explore the grants that you may be eligible to receive here. - Report the actual value of construction work
After construction is completed, calculate and report the actual value of construction work if the value has changed significantly. Read about it in the Levy FAQs page. - Receive a refund or pay additional CTF levy
If the actual value of construction work has varied significantly from the estimate, you may receive a refund or have to pay additional CTF levy. We will contact you if we need more information to process the refund or regarding additional CTF levy.
Why do I need to pay the levy?
Payment of the CTF Levy is a legal obligation.
Why was the CTF levy introduced?
The CTF Levy funds initiatives that benefit employers, current and future workers and the wider community. The CTF levy helps Western Australia to secure a pipeline of diverse construction workers and give them a positive boost in their careers.
How is the levy applied?
The CTF Levy is applied when the estimated value of construction work (including GST) is over $20,000. The levy applies to all construction work whether or not a building or demolition permit is required.
Who is responsible for paying the levy?
The Project Owner is responsible for paying the levy.
If a building or demolition permit is required for the work, the Project Owner is the person who is required to hold a building or demolition permit in relation to the work.
If the work is for a Commonwealth, State or Local Government authority or entity, the Project Owner is typically the person or organisation engaged to carry out the work or cause the work to be carried out.
Otherwise, the Project Owner is the person or organisation engaged to carry out the construction work or cause the construction work to be carried out. This is typically the head contractor; if not, the Project Owner is the person or organisation that directly benefits from the completion of the construction work.
NOTE: As the Project Owner is responsible for the levy payments, any applicable refunds must be issued directly to them. Only the Project Owner can modify or access the levy submission information.
When must the levy be paid?
If a building or demolition permit is required, the Project Owner must pay the levy before the permit can be granted. Otherwise, the Project Owner must pay the levy before commencing construction work.
When the construction work is completed, the Project Owner must report the actual value of construction work (including GST) with adjustment made for inflation in the prescribed manner to the CTF if the value has varied by $25,000 or more from the estimated value.
If the actual value of construction work (including GST) is reduced by $25,000 or more from the estimated value, CTF will refund the amount of levy proportionate to the reduction to the Project Owner.
If the actual value of construction work (including GST) is increased by $25,000 or more from the estimated value, the Project Owner must pay the levy proportionate to the increase in value.
How do I pay the CTF levy?
A Project Owner can pay the levy in instalments for construction works with an estimated value of $500 million or more. Please contact us for more information.
What kind of building and construction work does the levy apply to?
The levy applies to a wide range of building and construction related activities, including but not limited to:
- Building, structural and incidental structural work
- Renovations, repairs and maintenance
- Installation of fixed plant and equipment for materials and product processing or manufacturing
- Roadworks, railways, harbours and other transport infrastructure
- Utilities (electricity, water and gas)
- Electrical and mechanical services
- Demolition and asbestos removal
- Site preparation work including subdivision work
- Installation of fixtures associated with buildings or structures
- Fences (other than farm fences)
The definition of building and construction work can be found in the Act. If you have any questions about the levy’s application on specific building and construction work, please contact us.
Please see the Calculate your levy page to understand how to calculate the levy.
If you have questions, please see the Levy Frequently Asked Questions page.