The growth areas infrastructure contribution (GAIC) is a contribution on certain land in the growth areas of metropolitan Melbourne and may apply if your land is in:

• Cardinia
• Casey
• Hume
• Melton
• Mitchell
• Whittlesea
• Wyndham.

When a GAIC event is caused by a significant acquisition, a GAIC acquisition statement must be completed and lodged within 3 months of acquiring a significant interest.

If the landholder has already prepared and lodged this statement, you do not need to lodge this statement again.

A GAIC acquisition statement is lodged online via an application form. You need to complete each mandatory section.

1. Prepare your information

   The following information is needed to complete the Growth Areas Infrastructure Contribution Consolidated Form (GAIC-Form-02), but refer to the form for specific instructions:

   • your contact details including residential address, mailing address, phone number and email address
   • your relationship with the land (as the owner, owner’s representative, land buyer, land buyer’s representative, or involved in the significant acquisition of an interest in the landholder)
   • details of the land, including address, lot number, volume and folio, plan number and municipality
   • if the applicant for the certificate is not the owner of the land, the owner’s details
   • confirmation of whether the applicant has ownership (either full or part) in the land
   • if a GAIC event has or will occur, the type of GAIC event, the date it happened and the amount of the GAIC liability
   • details of the landholder, including registered address, ABN (for all companies) and Australian Registered Scheme Numbers (for all unit trusts)
   • details of the significant acquisition, including:
     • the date the significant acquisition was made
     • whether the significant acquisition was a result of a single acquisition, an aggregation of acquisitions or an acquisition of a remaining interest in the landholder
     • the percentage of the significant interest that the applicant acquired
   • if a landholder acquisition statement has been lodged, the date it was lodged.

   You need to provide the following information if you have not already provided it when a landholder acquisition statement was lodged:

   • a full copy of the share/unit sale agreement relating to the significant acquisition
   • a copy of the relevant certificate of title for every land held by the landholder in the contribution area at the date of the significant acquisition
   • a full copy of the landholder’s historical register of all shares or unit holders
   • the landholder’s statement of financial position (balance sheet) for the year immediately preceding the year in which the significant acquisition occurred.

2. Complete and submit your statement

   The GAIC application form is a SmartForm completed and submitted online. This application form can be used for purposes other than lodging a GAIC acquisition statement. Please complete each mandatory section.

   Once you have provided all the relevant information, you must acknowledge the information you have provided is true and correct. To do this, you must provide:

   • the name of the signatory
   • their position and organisation
   • signature date stamp (this appears automatically when the information field is activated).

   The ‘save for later’ button on the form allows you to save your form to complete at a later date.

   Once you have submitted your form, you will have the opportunity to download a copy for your records.

   We use all the information in the application to update our records and, where authorised, may pass on the changes to other government agencies.

   If you have trouble submitting your application form, please contact our GAIC team on 13 21 61 or contact us online.

3. Attach supporting documents

   The following supporting documentation can be attached to your online statement in PDF or Word format:

   • a full copy of the share/unit sale agreement relating to the significant acquisition
   • a copy of the relevant certificate of title for every land held by the land rich landholder in the contribution area at the date of the significant acquisition
   • a full copy of the landholder’s historical register of all shares or unit holders
   • the landholder’s statement of financial position (balance sheet) for the year immediately preceding the year in which the significant acquisition occurred.

   Please ensure all relevant supporting documentation is attached via the online process and submitted electronically with your application.

4. Download and save your receipt

   After you submit your application you will be directed to a receipt page. Note your receipt number (beginning with ‘GAIC-Form-02’) and quote this number if you contact us about your application.

   Please save a copy of the receipt for your records.

Next Steps

We may contact you to issue a GAIC assessment if a GAIC payment is due and has not been made within 3 months of the significant acquisition.

News and updates

• 20 November 2023

  Our 2022–23 Annual Review is now available

• 3 October 2023

  State Taxation Acts and Other Acts Amendment Bill 2023

• 27 June 2023

  State Taxation Acts Amendment Act 2023

• View more news