The 12-month rule for building sites — what counts as one site?

More than your contract says: commercially and geographically connected projects can be counted together, interruptions don't necessarily stop the clock, and a returning crew on the 'next phase' often continues the same site in the tax authority's eyes. The risk is that nobody owns this question — the site manager counts construction time, not treaty time. Re-run the analysis at every extension and every follow-on contract for the same client.