Yes. These are listed in the plan relevant to that area and development category. If your development is exempt from development contributions, this is stated in the Development Application (DA) or Complying Development Certificate (CDC) assessment.
Exclusions From Development Cost for S7.12 Contributions Levy Assessment
Section 208(4) of the Environmental Planning and Assessment Regulation 20211 (“the Regulation”) states that the following costs and expenses must not be included in an estimate or determination of the proposed cost for the determination of S7.12 levies:
(a) the cost of the land on which the development will be carried out,
(b) the costs of repairs to a building or works on the land that will be kept in connection with the development,
(c) the costs associated with marketing or financing the development, including interest on loans,
(d) the costs associated with legal work carried out, or to be carried out, in connection with the development,
(e) project management costs associated with the development,
(f) the cost of building insurance for the development,
(g) the costs of fittings and furnishings, including refitting or refurbishing, associated with the development, except if the development involves an enlargement, expansion or intensification of a current use of land,
(h) the costs of commercial stock inventory,
(i) the taxes, levies or charges, excluding GST, paid or payable in connection with the development by or under a law,
(j) the costs of enabling access by people with disability to the development,
(k) the costs of energy and water efficiency measures associated with the development,
(l) the costs of development that is provided as affordable housing,
(m) the costs of development that is the adaptive reuse of a heritage item.
When preparing a cost summary report, the Council requires applicants to provide cost estimates of certain items they are seeking to exclude from the development cost, along with evidence in relation to the proposed exclusion.
Exclusion of Fittings and Furnishings
Under Section 208(4)(g) of the EPA Regulation, the cost of "fittings and furnishings" can be excluded from the development cost. However, this exclusion is not applicable if the 'fit out' results in an enlargement, expansion, or intensification of the current use of land.
Required Evidence
Applicants must provide evidence confirming that the proposed development will not lead to an enlargement, expansion, or intensification of the current land use. The evidence may include:
- Existing and proposed floor plans
- Information on existing and proposed hours of operation
- Information on existing and proposed worker/visitor/patron numbers or venue capacity
If insufficient evidence is provided, the Council reserves the right to include the item in the development cost calculation.
Definitions
Although the Environmental Planning and Assessment Act or Regulation does not explicitly define "fixtures," "fittings," or "furnishings," a legal distinction exists between these terms.
"fixtures" are distinct from "fittings" and "furnishings" and cannot be excluded from the cost calculation under this provision.
Fittings and Furnishings
Fittings and furnishings are items that can be removed from a property without causing damage. Examples include:
- Blinds
- Curtains
- Luminaires
- Temporary Internal partitions (not affixed to the walls)
- Doors to internal partitions (if the partitions are considered fittings)
The Council interprets "refitting and refurbishing" as relating specifically to "fittings and furnishings."
Fixtures
Fixtures are items permanently attached to a building and cannot be removed without causing damage. They typically remain upon a change in occupancy. Examples include:
• Ambulant toilets upgrade and unisex accessible toilet installations or upgrade
• Bath
• Water closets
• Built-in cupboards
• Joinery attached to the wall by nails
• Communication/security services installations or upgrade
• Automatic smoke detection and alarm system installations or upgrade
• Drop ceilings
• Electrical services for ceilings
• Fire services installations or upgrade (excluding portable extinguishers)
• Hydraulic services installations or upgrade
• Mechanical services installations or upgrade
• Kitchen and utilities
• Walls and wall finishes (e.g., painting)
• Floor finishes (e.g., carpeting and tiles)
• Ceiling finishes (including drop ceilings)
Note: This list is not exhaustive.
Conclusion
Applicants are reminded to submit comprehensive evidence to support their exclusion claims. Failing to do so may result in the Council including the item in the development cost.