Exemptions from GAIC

Key information

Certain land transactions are exempt from the growth areas infrastructure contribution (GAIC).

A GAIC exemption does not extinguish the liability. It postpones the liability to a subsequent GAIC event, unless another 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. This applies if the liability for the prior dutiable transaction rolls over to the subsequent transferee. 

Review the list of exempt transactions before applying for a GAIC exemption.

Dutiable transactions exempt from GAIC

The following dutiable transactions are exempt from GAIC.

Transactions with no consideration

The transaction is made for no consideration.

Transfers involving public authorities and councils

Land that is vested in or held by a public authority or a municipal council is:

• surrendered by that authority or council to the Crown
• transferred by that authority or council to another public authority or municipal council
• exchanged by that authority or council with another public authority or municipal council.

Public transport land transfers

Land that is vested in or held by the Director of Public Transport is:

• transferred by the director on behalf of the Crown to a public authority or to a municipal council
• exchanged by the director on behalf of the Crown for land vested in or held by a public authority or a municipal council.

Superannuation fund transfers

The transfer of land in the contribution area:

• by land owner to the trustee of a complying superannuation fund
• from the trustee of a complying superannuation fund to the beneficiaries of that fund.

Duties Act exemptions

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 – section 32
• change in trustees – section 33(2), (3), (5)
• property vested in an apparent purchaser – section 34(1)(a-b), section 34(1A)
• transfer to and from a trustee or nominee – section 35(1)(a-c)
• transfer of property from one superannuation fund to another – section 40 
• transfers to trustees or custodians of superannuation funds or trusts – section 41 
• deceased estates – section 42(1-3) 
• marriage and domestic relationship – section 43(1) 
• breakdown of a marriage or domestic relationship – section 44 (1-4) 
• charity or friendly society – section 45 
• health centres or services – section 45A 
• co-operatives – section 46(1),(2)(a-c) 
• transfer to a Government body including a local council – section 47(1)
• diplomatic representatives of a foreign government – section 47(2)
• transfer to Victorian Rail Track – section 47A(1)
• bankruptcies and administrations – section 48(a-d)
• amalgamation of industrial organisations – section 48A 
• conversion of land use entitlements to different form of title – section 50A 
• Crown and public right of way – section 51
• government bodies – section 52
• joint tenants and tenants in common – section 54
• equity release programs – section 55
• transfer of farm to a relative or charity – section 56(1).

Read information about managing your GAIC liability.