You are here

GAIC no-liability events

Although the GAIC applies to land within the contribution area, certain events do not trigger a liability.

Although the following events are no-liability events, unless an exemption or exclusion applies, a subsequent event may trigger the GAIC depending on the status of the land at that time.

No-liability transfers of land

You will not have a GAIC liability if you buy or are transferred affected land:

  1. That is five hectares or less,
  2. Between 0.41 and 10 hectares in the contribution area that, before 1 July 2010, had a house you could live in,
  3. Land that was both when it is transferred and when the land became subject to the GAIC subject to a registered restrictive covenant or a s173 agreement that either:
    • prohibited the subdivision of that land, or 
    • part limited the use of the land to the residential purposes and the building of a single house

These no-liability circumstances are also available for significant acquisitions.

Land 0.41 hectares or less

You will not have a GAIC liability for any GAIC events involving land that is 0.41 hectares or less when the GAIC event occurs, and the land was:

  1. A lot 0.41 hectares or less when it became subject to the GAIC,
  2. Specified as a lot in a plan of subdivision, authorised by a planning permit granted before the land became subject to GAIC and which had not expired when the statement of compliance was issued, and registration of the plan had taken effect before the GAIC event,
  3. A lot or part of a lot created by an excluded subdivision of land to separate:
    • an existing house on the land from the remainder of the land, or
    • land that is partly in and out of the contribution area into a lot which is wholly in and a lot that is wholly outside of the contribution area

Failed GAIC events

In some circumstances, even though a GAIC event has occurred, no liability will be taken to have arisen and accordingly no GAIC is payable. Those circumstances are where:

  • A certificate of compliance is issued but the Registrar of Titles does not register a plan of subdivision for any reason other than that the liable person fails to obtain one of the relevant certificates from us to issue a notice to the Registrar – s22(1)(g) of the Subdivision Act 1988,
  • An application for a building permit is withdrawn or the relevant building surveyor refuses to issue a building permit for any reason other than that the liable person fails to produce one of the relevant certificates required for the issue of a building permit – s24(4) of the Building Act 1993,
  • An instrument that was intended to give effect to a transfer of land failed to give effect to that transfer within the meaning of s260 of the Duties Act 2000

If GAIC has been paid in these circumstances, an application for a refund of the overpaid GAIC may be made under the Taxation Administration Act 1997.