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GAIC is not imposed on an excluded event relating to land in the contribution area. Excluded events are certain:

  • Subdivisions,
  • Building works,
  • Dutiable lease transactions, and
  • GAIC events which occur before the relevant day

Note: a subsequent event involving the land may trigger the GAIC depending on the status of the land at the time that transaction occurs.

Excluded subdivisions

These include subdivisions carried out:

  • Solely to provide a lot for a school or a proposed school (for subdivisions from 15 February 2012),
  • By a public authority or a municipal council and no additional lots are created,
  • By a public authority or a municipal council which results in the consolidation or retention of additional lots which no longer have road access,
  • To align the common boundary between two lots and the area of either lot after the alignment is reduced by no more than 5 per cent of its original area (i.e. alignment to accord with existing fence lines),
  • To create a lot not exceeding 2 hectares for the purpose of excising an existing dwelling, or
  • To create two lots for land not wholly in the contribution area, so that one resultant lot is entirely in the contribution area and the other being land not in the contribution area

Excluded building works

These include:

  • The demolition of a building or part of a building,
  • The construction of a single dwelling,
  • The repair or reinstatement of an existing building,
  • Building works relating to a school or proposed school including purposes ancillary to a school (for building works from 15 February 2012), or
  • Building works below the statutory threshold of $1,167,700 for the 2017-18 financial year. This threshold is indexed each subsequent financial year using the consumer price index (CPI). 

Certain lease transactions

A dutiable transaction relating to land if the transaction is in respect of a lease described in s7(1)(b)(v) or 7(1)(b)(va) of the Duties Act 2000.

Events before the relevant day

GAIC events that occurred before the relevant day include:

  • A subdivision of land where a planning permit relating to that subdivision was granted before the relevant day* and had not expired at the time a statement of compliance was issued,
  • A building permit application where the planning permit relating to the building work was granted before the relevant day* and had not expired at the time that the application was made,
  • A dutiable transaction where a contract relating to that transaction was entered into before the relevant day*, or
  • A significant acquisition that occurred or a contract for that acquisition was entered into before 1 July 2010

Note: (*) indicates the relevant day is:

  • For type A and B-1 land, the first announcement date (i.e. 2 December 2008)
  • For type B-2 land, the second announcement date (i.e. 19 May 2009)
  • For type C land, the date the land became type C land