The Growth Areas Infrastructure Contribution (GAIC) is not imposed on an excluded event relating to land in the contribution area. Excluded events are certain:
- building works,
- dutiable lease transactions, and
- GAIC events which occur before the relevant date.
Note: A subsequent event involving the land may trigger the GAIC depending on the status of the land at the time that transaction occurs.
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 two lots and the area of either lot after the alignment is reduced by no more than 5% of its original area, that is alignment to accord with existing fence lines.
- To create a lot not exceeding two hectares for the purpose of excising an existing dwelling.
- 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 land is not in the contribution area.
Excluded building works
- 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 $1,240,660 for the 2020-21 financial year. This threshold is indexed each financial year using the consumer price index (CPI).
Certain lease transactions
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.
Note: * indicates the relevant date is:
- 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.