GAIC exemptions

Certain dutiable transactions relating to land in the contribution area are exempt from the Growth Areas Infrastructure Contribution (GAIC). 

More information on each of the exemptions is available below. To apply for an exemption, complete an application form and submit it to us with supporting documentation. 

A GAIC exemption does not extinguish a liability in respect of the land. It only postpones the liability to a subsequent GAIC event, unless an appropriate exemption also applies to the subsequent event.

Where a GAIC payment has been deferred or is subject to a staged payment approval, GAIC exemptions do not apply to a subsequent dutiable transaction, where the liability for the prior dutiable transaction rolls over to the subsequent transferee. 

Dutiable transactions relating to land

The following dutiable transactions are exempt from GAIC:

1. The transaction is made for no consideration.
2. Land that is vested in or held by a public authority or a municipal council is:
   1. Surrendered by that authority or council to the Crown.
   2. Transferred by that authority or council to another public authority or municipal council.
   3. Exchanged by that authority or council with another public authority or municipal council.
3. Land that is vested in or held by the Director of Public Transport is:
   1. Transferred by the director on behalf of the Crown to a public authority or to a municipal council.
   2. Exchanged by the director on behalf of the Crown for land vested in or held by a public authority or a municipal council.
4. The transfer of land in the contribution area by land owner to the trustee of a complying superannuation fund, or from the trustee of a complying superannuation fund to the beneficiaries of that fund.
5. The transaction is specifically referred to in s201TB of the Planning and Environment Act 1987 as being exempt from duty under the Duties Act 2000 (the Act). These transactions are:
   • Transfers arising from mortgages on land - s32
   • Change in trustees - s33(2), (3), (5)
   • Property vested in an apparent purchaser - s34(1)(a-b), s34(1A)
   • Transfer to and from a trustee or nominee - s35(1)(a-c)
   • Transfer of property from one superannuation fund to another - s40 
   • Transfers to trustees or custodians of superannuation funds or trusts - s41 
   • Deceased estates - s42(1-3) 
   • Marriage and domestic relationship - s43(1) 
   • Breakdown of a marriage or domestic relationship - s44 (1-4) 
   • Charity or friendly society - s45 
   • Health centres or services - s45A 
   • Co-operatives - s46(1),(2)(a-c) 
   • Transfer to a Government body including a local Council - s47(1)
   • Diplomatic representatives of a foreign government - s47(2)
   • Transfer to Victorian Rail Track - s47A(1)
   • Bankruptcies and administrations - s48(a-d)
   • Amalgamation of industrial organisations - s48A 
   • Conversion of land use entitlements to different form of title - s50A 
   • Crown and public right of way - s51
   • Government bodies - s52
   • Joint tenants and tenants in common - s54
   • Equity release programs - s55
   • Transfer of farm to a relative or charity - s56(1)

Read information about managing your GAIC liability.