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The growth areas infrastructure contribution (GAIC) is a contribution on certain land in the growth areas of metropolitan Melbourne. GAIC may apply if your land is in:

  • Cardinia,
  • Casey,
  • Hume,
  • Melton,
  • Mitchell,
  • Whittlesea, or
  • Wyndham

You may elect to defer payment of GAIC in respect of dutiable transactions relating to land. You must apply to defer before the day on which the GAIC is due to be paid. You can apply by completing an application form, which is completed on screen and submitted electronically. Alternatively, you can phone us on (+61) 03 9628 0049.

For a significant acquisition, all persons who are jointly and severally liable for the GAIC payment must agree to defer. As only one person can complete the Smartform, for the purpose of completing the form, an election to defer will be taken to have been made by all persons who are jointly and severally liable for the GAIC payment for that acquisition.


Prepare your information

The following information is needed to complete the Growth Areas Infrastructure Contribution Consolidated Form (GAIC-Form-02), but refer to the form for specific instructions:

  • Your contact details including residential address, mailing address, phone number and email address,
  • Your relationship with the land (as the owner, owner’s representative, land buyer, land buyer’s representative, or involved in the significant acquisition of an interest in the landholder),
  • The grounds for no GAIC liability,
  • Details of the land, including address, lot number, plan number and municipality,
  • If the applicant for the certificate is not the owner of the land, the owner’s details,
  • Confirmation whether the applicant has ownership (either full or part) in the land,
  • The percentage amount of the GAIC payment you are seeking to defer,
  • If a GAIC event has/will occur, the type of GAIC event, the date it happened and the amount of the GAIC liability

If the GAIC event is due to a significant acquisition, you will need to provide the following information:

  • Details of the landholder including, registered address, ABN (for all companies) and Australian Registered Scheme Number’s (for all unit trusts), and
  • Details of the significant acquisition, including:
    • the date the significant acquisition was made,
    • whether the significant acquisition was a result of a single acquisition, an aggregation of acquisitions or an acquisition of a remaining interest in the landholder,
    • the percentage of the significant interest that the applicant acquired, and
  • If a landholder acquisition statement has been lodged, the date it was lodged

If the GAIC event is a result of a significant acquisition you will need to provide the following information if you have not already provided it when a landholder acquisition statement was lodged:

  • A full copy of the share/unit sale agreement relating to the significant acquisition,
  • A copy of the relevant certificate of title for every land held by the landholder in the contribution area at the date of the significant acquisition,
  • A full copy of the landholder's historical register of all shares or unit holders, and
  • The landholder's statement of financial position (balance sheet) for the year immediately preceding the year in which the significant acquisition occurred

Complete your application

The GAIC application form must be completed and submitted electronically.

Please note this application form can be used for purposes other than applying to defer a GAIC payment. Please complete each mandatory section.

Once you have provided all the relevant information, you must acknowledge the information you have provided is true and correct. To do this, you must provide:

  • The name of signatory,
  • Their position and organisation, and
  • Signature date stamp (this appears automatically when the information field is activated)

The ‘save for later’ button on the form allows you to save your form to complete at a later date.

Once you have submitted your form, you will have the opportunity to download a copy for your records.

We use all the information in the application to update our records and may pass on the changes to other government agencies where we are authorised to do so.

Please ensure that you complete the percentage of GAIC liability which is to be deferred. Enter a percentage from 100 per cent to a lesser percentage amount.

If you have trouble submitting the form, please contact our GAIC area on (+61) 03 9628 0049.


Attach supporting documents

Supporting documentation can be attached to the online form. You can also elect to deliver any supporting documents via post to:

State Revenue Office
GPO Box 1641
VIC 3001


State Revenue Office
DX 260090


Download and save the receipt

After you submit your application you will then be directed to a receipt page.

Note your receipt number (beginning with "GAIC-Form-02") and quote this number if you contact us about your application. Please save a copy of your receipt for your records.

Next steps

We will send a certificate of deferral to the postal address you have provided in the SmartForm.

An election to defer GAIC can be made prior to settlement taking place, however, a Certificate of Deferral cannot be generated until after settlement has occurred.

A deferred GAIC liability is due to be paid immediately prior to the date of the next GAIC event to occur in relation to the land.

Should less than 100 per cent of the liability be deferred, the proportion of the liability not deferred must to be paid to us within three months of the dutiable transaction taking place.

Failure to pay by the due date will result in the whole of the GAIC becoming immediately payable as if the election of the deferral had never been made. Interest and/or penalty tax may apply.

Note: an exception to the above is where the purchaser undertakes a subsequent deferral or there is a valid staged payment approval in place.