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There are a number of options 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 available 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

If you are suffering financial hardship from the imposition of the GAIC, you can apply to the GAIC Hardship Relief Board (the Board) for relief.

The person liable to pay the GAIC must lodge a written application for relief. The application form is available from the Victorian Planning Authority (VPA) and must be lodged with the VPA or us. All applications must be made before the day on which the GAIC is due and payable.

Depending on the circumstances, the Board may accept late applications relating to a subdivision or a building permit.

Note: You cannot apply for a reduction or exemption for a deferred GAIC.

In limited circumstances, a vendor may apply to the Board for relief before the settlement of a contract of sale if the contract was entered into before 1 December 2009.

The Board will issue a notice of determination on the relief application. This may specify conditions. If you do not meet those conditions, the whole of any unpaid GAIC liability, plus interest, will become due for immediate payment.

Please refer to the Board’s information sheet for more details and examples of hardship relief.

Relief granted for exceptional circumstances

In exceptional circumstances, the Governor in Council may, on the Minister's recommendation, grant a reduction of, or exemption from, GAIC.

If either is granted, the Governor in Council will issue a notice of reduction or exemption and may specify conditions in respect of that 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 an application is refused, the Minister will issue a notice of determination stating that the application is refused.

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

Last modified: 21 December 2021


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