Pay the Levy Terms and Conditions

Introduction to the levy

The CTF Levy is a 0.2% levy on building and construction work undertaken in Western Australia and offshore from Western Australia. The CTF Levy is reinvested back into the Western Australia building and construction industry. The levy applies to construction works with an estimated value of more than $20,000 (including GST).

The CTF levy applies to construction work that require a building permit and construction work that do not require a building permit.

Who pays 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 carried out by 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, 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 does the levy need to be paid?

The levy must be paid before a building or demolition permit is granted.

If no building permit is required, the levy must be paid before the commencement of construction work, including demolition.

Completion of construction work

When the construction work is completed, the Project Owner should advise the CTF of the actual construction value (including GST) and ) and with adjustment made for inflation in the prescribed manner through the portal. If works are still ongoing, a new estimated completion date should be provided.

Terms and conditions

The terms and conditions below applies to levy lodgments and payments and communications undertaken within the levy portal.

By continuing with the levy lodgment and payment, you acknowledge that:

1. You understand the provisions of the Building and Construction Industry Training Fund and Levy Collection Act 1990 (WA) (the Act).
2. You have read and understood the CTF Privacy Policy.
3. You declare that you are the Project Owner responsible for paying the CTF levy and/or you are an authorised employee of the Project Owner.
4. You are responsible for lodgment and payment of the CTF levy, updating the actual construction value and any further levy payments or refunds upon completion.
5. You have calculated the estimated or actual value of construction work according to the provisions in the Act.
6. If you fail to pay the levy, the CTF may impose significant penalties and recover any overdue amounts through legal action in a court of competent jurisdiction.
7. There are severe penalties for providing false or misleading information.

These terms and conditions do not apply to Local Government Authorities remitting levies collected and associated permit information.