The growth areas infrastructure contribution (GAIC) is not imposed on an excluded event relating to land in the contribution area. Excluded events are certain:
- subdivisions
- building works
- dutiable transactions including transactions involving a dutiable lease or the acquisition of an economic entitlement, and
- arrangements that occurred before the relevant date.
Note: An excluded event does not extinguish the GAIC liability in relation to the land. A subsequent event in relation to the land may trigger the GAIC liability.
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 resulting in the consolidation or retention of additional lots which no longer have road access
- to align the common boundary between 2 lots and the area of either lot after the alignment is reduced by no more than 5% of its original area
- solely to create a lot not exceeding 2 hectares for the purpose of excising an existing dwelling
- solely to create 2 lots for land not wholly in the contribution area, so that one resultant lot is entirely in the contribution area and the other land is 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
- building works below the statutory threshold of $1,444,370 for the 2024-25 financial year. This threshold is indexed each financial year using the consumer price index (CPI).
Dutiable transactions
These dutiable transactions relating to land are excluded events:
- the grant, transfer or assignment of a lease described in s7(1)(b)(v) or 7(1)(b)(va) of the Duties Act 2000
- the vesting of the land under section 24 of the Land Acquisition and Compensation Act 1986
- the acquisition of an economic entitlement.
Events before the relevant date
GAIC events that occurred before the relevant date include:
- a subdivision of land where a planning permit relating to that subdivision was granted before the relevant date 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 date 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 date
- a significant acquisition that occurred or a contract for that acquisition was entered into before 1 July 2010.
In the dot points above, where the relevant date is referred to it means:
- For type A and B-1 land, the first announcement date of 2 December 2008.
- For type B-2 land, the second announcement date of 19 May 2009.
- For type C land, the date the land became type C land.
