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A number of options are available to assist you with paying your GAIC liability.


You may elect to defer your GAIC liability relating to land. This election must be made within three months after the dutiable transaction and prior to the GAIC payment’s due date.

Staged payment

For a subdivision of land or building works, land owners can apply to pay their GAIC liability in stages during the development period. This option is also available to someone who has deferred their GAIC liability and subsequently subdivides or conducts building works in relation to the land.

Approved staged payment arrangements are subject to specific conditions.

Work-in-kind agreements

If you are liable to pay GAIC, you can enter into a work-in-kind agreement with the Minister for Planning. Under this agreement,  you agree to provide land and/or works (construction of state infrastructure) instead of a cash payment to meet your GAIC liability.

Learn more about work-in-kind agreements

GAIC Hardship Relief Board

Prior to 28 June 2023, you could apply to the GAIC Hardship Relief Board (the Board) for relief. The Board has been abolished in line with the recommendation of the Commissioner for Better Regulation.

Relief granted for exceptional circumstances

You may apply to the Governor in Council for a reduction of or exemption from your GAIC liability in exceptional circumstances or where the liability would cause you financial hardship. An application must be made with the Planning Minister before the day on which the GAIC is due and payable. You cannot apply if you have deferred the whole or part of the liability.

In exceptional circumstances, the Governor in Council may, on the Planning Minister's recommendation, grant a reduction of, or exemption from, a person’s GAIC liability. The Governor in Council must also consult the Victorian Planning Authority and the Treasurer.

The Governor in Council will issue a notice of determination stating that either the application is refused, or the GAIC liability is reduced or exempt. The notice may specify conditions in respect of the reduction or exemption. Failure to comply with a condition will cause the whole of any unpaid GAIC liability, plus interest, to become immediately payable.

If a person is granted an exemption from the GAIC liability, a subsequent GAIC event will trigger the GAIC liability for the land unless an appropriate exemption applies to that event.

Last modified: 3 July 2023
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