201RDefinitions

201R Definitions ***associated person*** has the same meaning as in section 3(1) of the **Duties Act 2000**; S. 201R def. of *building permit* repealed by No. 7/2018 s. 14. S. 201R def. of *building work* repealed by No. 7/2018 s. 14. S. 201R def. of *Central Plan Office* amended by No. 70/2013 s. 4(Sch. 2 item 36.4(a)), repealed by No. 53/2017 s. 88(3). ***certificate of deferral*** has the meaning set out in section 201SZ; ***certificate of exemption*** has the meaning set out in section 201SZC; ***certificate of no GAIC liability*** has the meaning set out in section 201SZD; ***certificate of partial release*** has the meaning set out in section 201SZB; ***certificate of release*** has the meaning set out in section 201SY; ***certificate of staged payment approval*** has the meaning set out in section 201SZA; ***commencement day*** means the day on which section 9 of the **Planning and Environment Amendment (Growth Areas Infrastructure Contribution) Act 2010** comes into operation; S. 201R def. of *Commis-sioner* repealed by No. 40/2014 s. 36. S. 201R def. of *construction* inserted by No. 2/2012 s. 3. ***construction*** has the meaning that it has in the **Building Act 1993**; S. 201R def. of *consumer price index* substituted by No. 44/2014 s. 33(Sch. item 18(1)), repealed by No. 40/2014 s. 36. ***contract for the sale of land*** includes an agreement granting an option to purchase or sell land, which creates a contingent or executory equitable estate or interest in the land; ***contribution area*** has the meaning set out in section 201RC; S. 201R def. of *Director of Public Transport* substituted by No. 6/2010 s. 203(1) (Sch. 6 item 35.1) (as amended by No. 45/2010 s. 22), repealed by No. 61/2011 s. 25(Sch. 1 item 7.1). ***dutiable transaction relating to land*** means— (a) a dutiable transaction within the meaning of section 7(2) of the **Duties Act 2000** relating to dutiable property referred to in sections 10(1)(a) and 10(1)(ab) of that Act; or (b) a sub-sale of dutiable property referredto in section 10(1)(a) of the **Duties Act 2000**; or (c) a significant acquisition; ***excluded building work*** has the meaning set out in section 201RG; ***excluded event*** has the meaning set out in section 201RB; ***excluded subdivision of land*** has the meaning set out in section 201RF; ***first announcement day*** means 2 December 2008; 2 December 2008 was the day on which the Minister gave public notice of the proposal to implement a scheme for the imposition of contributions towards the provision of State infrastructure in respect of certain growth area land. ***GAIC*** means growth areas infrastructure contribution; ***GAIC event*** means an event described under section 201RA; ***GAIC certificate*** means a certificate issued under section 201SZF; ***GAIC recording*** in relation to land in the contribution area, means a recording made by the Registrar of Titles under section 201UD of a notification on a folio of the Register relating to the land indicating that a growth areas infrastructure contribution may be payable in respect of that land; S. 201R def. of *growth area* inserted by No. 21/2013 s. 7, repealed by No. 11/2017 s. 67(a). ** * * * ** ***growth areas infrastructure contribution*** means a contribution imposed under section 201S; ***investigation area*** means an area of land described in Part 2 of Schedule 1; S. 201R def. of *land rich landholder* substituted as *landholder* by No. 38/2012 s. 16(a). ***landholder*** has the same meaning as in section 71 of the **Duties Act 2000**; ***lot*** has the same meaning as in section 3(1) of the **Subdivision Act 1988**; S. 201R def. of *non‑SOC plan of subdivision* inserted by No. 18/2023 s. 84. ***non‑SOC plan of subdivision*** means a plan of subdivision submitted under section 35 of the **Subdivision Act 1988** for which a statement of compliance is not required to be issued before that plan is registered under that Act; S. 201R def. of *plan of subdivision* inserted by No. 31/2011 s. 4(2). ***plan of subdivision*** has the same meaning as in section 3(1) of the **Subdivision Act 1988**; S. 201R def. of *precinct structure plan* repealed by No. 35/2015 s. 15. ***precinct structure plan area*** means an area or areas of land to which a precinct structure plan applies; S. 201R def. of *private landholder* inserted by No. 38/2012 s. 16(b). ***private landholder*** has the same meaning as in section 71(3) of the **Duties Act 2000**; S. 201R def. of *public landholder* inserted by No. 38/2012 s. 16(b). ***public landholder*** has the same meaning as in section 71(4) of the **Duties Act 2000**; S. 201R def. of *public purpose land* inserted by No. 66/2016 s. 8. ***public purpose land*** means land specified in a plan of subdivision of land as a lot, parcel or other area of land for any of the following purposes— (a) a utility installation; (b) transport infrastructure; (c) any other public purpose other than a purpose referred to in section 201RF; ***relevant building surveyor*** has the same meaning as in section 3(1) of the **Building Act 1993**; ***relevant day*** means— (a) in the case of type A land or type B‑1 land, the first announcement day; (b) in the case of type B-2 land, the second announcement day; (c) in the case of type C land, the day on which the land became type C land; S. 201R def. of *school* inserted by No. 2/2012 s. 3. ***school*** has the same meaning as in section 1.1.3 ofthe **Education and Training Reform Act 2006**; ***second announcement day*** means 19 May 2009; 19 May 2009 was the day on which the Minister gave public notice of the proposal for the scheme announced on the first announcement day to apply in respect of certain additional growth area land. S. 201R def. of *Secretary to the Department of Transport* inserted by No. 6/2010 s. 203(1) (Sch. 6 item 35.2) (as amended by No. 45/2010 s. 22), repealed by No. 70/2013 s. 4(Sch. 2 item 36.4(b)). S. 201R def. of *Secretary to the Department of Transport, Planning and Local Infrastructure* inserted by No. 70/2013 s. 4(Sch. 2 item 36.4(c)), substituted as *Secretary to the Department of Economic Development, Jobs, Transport and Resources* by No. 11/2017 s. 67(b), substituted as *Secretary to the* *Department of Transport and Planning* by No. 25/2025 s. 106(Sch. 1 item 32.4). ***Secretary to the* *Department of Transport and Planning*** means the Secretary within the meaning of the **Transport Integration Act 2010**; ***settlement*** in relation to a contract for the sale of land, means the time at which the purchaser becomes entitled to possession or to the receipt of rents and profits; ***significant acquisition*** has the meaning set out in section 201RE; ***single dwelling*** has the same meaning as in section 188A(4) of the **Building Act 1993**; S. 201R def. of *statement of compliance* repealed by No. 7/2018 s. 14. ***sub-sale of dutiable property*** has the meaning set out in section 201RD; ***type A land*** is the land described in section 201RC(2); ***type B-1 land*** is the land described in section 201RC(3); ***type B-2 land*** is the land described in section 201RC(4); ***type C land*** is the land described in section 201RC(5); ***urban development area*** means land that is within a growth area and that is zoned under a planning scheme— (a) for residential, industrial or business purposes; or (b) as a Comprehensive Development Zone, a Priority Development Zone or an Urban Growth Zone; S. 201R def. of *utility installation* amended by No. 31/2011 s. 4(1). ***utility installation*** means an installation for the purposes of any of the following— (a) the provision of telecommunication services; (b) the transmission or distribution of gas, oil or power; (c) the collection, treatment, transmission, storage or distribution of water; (d) the collection, treatment or disposal of storm or flood water, sewage or sullage; S. 201R def. of *work-in-kind agreement* inserted by No. 31/2011 s. 4(2). ***work-in-kind agreement*** means an agreement entered into in accordance with Subdivision 2A of Division 2 and includes that agreement as amended in accordance with that Subdivision. Subdivision 2—Other important terms S. 201RAA inserted by No. 11/2017 s. 68. 201RAA Minister may declare growth area (1) The Minister, by order published in the Government Gazette, may— (a) declare an area of land in the municipal district of one or more municipal councils specified in subsection (2) to be a growth area; and (b) add land to that declared area; and (c) remove land from that declared area. (2) For the purposes of subsection (1), the following municipal councils are specified— (a) Cardinia Shire Council; (b) Casey City Council; (c) Hume City Council; (d) Melton City Council; (e) Mitchell Shire Council; (f) Whittlesea City Council; (g) Wyndham City Council. (3) An order under subsection (1) may specify a growth area by reference to a map, description or document. S. 201RA inserted by No. 23/2010 s. 9. 201RA GAIC events For the purposes of this Part, a GAIC event means any of the following— (a) the issue of a statement of compliance relating to a plan of subdivision of land in the contribution area; S. 201RA(ab) inserted by No. 18/2023 s. 85. (ab) the certification of a non‑SOC plan of subdivision in relation to land in the contribution area; (b) the making of an application for a building permit to carry out building work on land in the contribution area; (c) the occurrence of a dutiable transaction relating to land in the contribution area— but does not include an excluded event. Sections 201SC and 201SD set out when liability to pay a growth areas infrastructure contribution in respect of a GAIC event arises. In the case of type C land, GAIC events that occur before the commencement day will not attract GAIC liability but in the case of type A land, type B-1 land and type B‑2 land, a GAIC event that occurs before the commencement day may attract GAIC liability. S. 201RB inserted by No. 23/2010 s. 9. 201RB Excluded events For the purposes of section 201RA, an ***excluded event*** means— (a) the issue of a statement of compliance relating to a plan of subdivision of land in the contribution area that is an excluded subdivision of land; or S. 201RB(ab) inserted by No. 18/2023 s. 86(a). (ab) the certification of a non‑SOC plan of subdivision in relation to land in the contribution area that is an excluded subdivision of land; or (b) the making of an application for a building permit to carry out building work on land in the contribution area that relates to excluded building work; or (c) a dutiable transaction relating to land that is all or partly in the contribution area that involves the granting, transfer or assignment of a lease described in section 7(1)(b)(v) or 7(1)(b)(va) of the **Duties Act 2000** over that land; or S. 201RB(ca) inserted by No. 18/2023 s. 86(b). (ca) a dutiable transaction that involves the vesting of a fee simple interest in part of a parcel of land under section 24 of the **Land Acquisition and Compensation Act 1986** that is all or partly in the contribution area; or S. 201RB(cb) inserted by No. 18/2023 s. 86(b). (cb) a dutiable transaction relating to land that is all or partly in the contribution area that involves the acquisition of an economic entitlement within the meaning of section 32XC of the **Duties Act 2000** which, under section 32XD of that Act, is taken to be the acquisition of beneficial ownership of the land chargeable with duty under Chapter 2 of that Act; or (d) in the case of any land in the contribution area— (i) the issue of a statement of compliance relating to a plan of subdivision of the land, if a planning permit relating to the subdivision was granted before the relevant day and had not expired at the time of the issue of the statement of compliance; or (ii) the making of an application for a building permit to carry out building work on the land, if a planning permit relating to that building work was granted before the relevant day and had not expired at the time of the making of the application; or (iii) a dutiable transaction relating to the land (other than a significant acquisition), if a contract relating to that transaction was entered into before the relevant day; or S. 201RB (d)(iv) amended by No. 38/2012 s. 17. (iv) a significant acquisition of an interest in a landholder, if the acquisition occurred, or a contract for the acquisition was entered into, before the commencement day. S. 201RC inserted by No. 23/2010 s. 9. 201RC Contribution area (1) For the purposes of this Part, the contribution area consists of all type A land, type B‑1 land, type B‑2 land and type C land. (2) Type A land is any land that— (a) was brought within an urban growth boundary between 28 November 2005 and 31 December 2006 (inclusive of those days); and (b) is within an urban development area on or after the first announcement day. (3) Type B-1 land is any land in investigation areas 1 to 6 that is brought within a growth area, an urban growth boundary and an Urban Growth Zone on or after the first announcement day. The 3 criteria needed for the investigation area land to become type B-1 land do not have to occur at the same time. (4) Type B-2 land is any land in investigation area 7 that is brought within a growth area, an urban growth boundary and an Urban Growth Zone on or after the second announcement day. The 3 criteria needed for the investigation area land to become type B-2 land do not have to occur at the same time. (5) Type C land is any land (that is not type A land, type B-1 land or type B-2 land) that is brought within a growth area and an Urban Growth Zone on or after the commencement day. The 2 criteria needed for the land to become type C land do not have to occur at the same time. S. 201RC(6) substituted by No. 31/2011 s. 5. (6) If type A land ceases to be in an urban development area, that land ceases to be in the contribution area. S. 201RC(6A) inserted by No. 31/2011 s. 5. (6A) If type B-1 land, type B-2 land or type C land ceases to be in an Urban Growth Zone, that land ceases to be in the contribution area. (7) In this section ***Urban Growth Zone*** means land that is designated in a planning scheme as an Urban Growth Zone. S. 201RD inserted by No. 23/2010 s. 9, amended by No. 18/2023 s. 87. 201RD What is a sub-sale of dutiable property? For the purposes of this Part, a sub-sale of dutiable property occurs if dutiable property referred to in section 10(1)(a) of the **Duties Act 2000** is transferred to a subsequent purchaser(within the meaning of Part 4A of Chapter 2 of that Act) as described in section 32B(1)(d), 32I(1)(d), 32O(1)(d) or 32P(1)(d) of that Act. S. 201RE inserted by No. 23/2010 s. 9. 201RE What is a significant acquisition? (1) For the purposes of this Part, a person makes a significant acquisition if— S. 201RE(1)(a) amended by No. 38/2012 s. 18(1). (a) the person acquires an interest in a landholder that is a relevant acquisition; or S. 201RE(1)(b) amended by No. 38/2012 s. 18(1). (b) after the relevant acquisition is made, that person or another person acquires any part of the remaining interest in the landholder. S. 201RE(1A) inserted by No. 38/2012 s. 18(2). (1A) Subsection (1)(b) does not apply to a landholder that is a public landholder. S. 201RE(2) def. of *acquire* amended by No. 38/2012 s. 18(3)(a). ***acquire*** in relation to an interest in a landholder has the same meaning as in section 80 of the **Duties Act 2000**; S. 201RE(2) def. of *interest* amended by No. 38/2012 s. 18(3)(b). ***interest*** in relation to a landholder has the same meaning as in section 79(1) of the **Duties Act 2000**; S. 201RE(2) def. of *relevant acquisition* amended by No. 38/2012 s. 18(3)(c). ***relevant acquisition*** means a relevant acquisition within the meaning of section 78 (other than subsection (1)(b)), 81 or 82 of the **Duties Act 2000** in respect of which duty is chargeable under Part 2 of Chapter 3 of that Act and which is not an exempt acquisition within the meaning of that Part. Example 1 to s. 201RE amended by No. 38/2012 s. 18(4). 1 B acquires a 60% interest in company XYZ Pty Ltd, which is a private landholder that owns land subject to GAIC. This acquisition is a relevant acquisition under section 78(1)(a)(i) of the **Duties Act 2000** and is a significant acquisition. B would be liable to pay 60% of the GAIC imposed in respect of the land subject to GAIC owned by XYZ. If C, after that significant acquisition, were to acquire 10% of the remaining interest in XYZ, C would be liable to pay 10% of the GAIC (indexed if applicable) imposed in respect of the land subject to GAIC owned by XYZ. Any further acquisitions of the remaining 30% interest in XYZ would also attract the imposition of GAIC in proportion to the interest acquired. Example 2 to s. 201RE substituted as Example by No. 38/2012 s. 18(5), amended as Example 2 by No. 21/2013 s. 22. 2 RST Pty Ltd is a company that is a public landholder. In October 2012, Y acquires a 70% interest in RST. This is not a significant acquisition. In 2017, T obtains a 25% interest in RST. As Y and T are associated persons there has now been a significant acquisition made up of 95% of the interest in RST, therefore Y and T are jointly and severally liable to pay 95% of the indexed amount of GAIC payable in relation to land subject to GAIC owned by RST. Subdivision 3—Excluded subdivisions and building work S. 201RF inserted by No. 23/2010 s. 9. 201RF Excluded subdivisions of land For the purposes of this Part, a subdivision of land is an excluded subdivision of land if— S. 201RF(a)(b) repealed by No. 66/2016 s. 9(a). S. 201RF(ba) inserted by No. 2/2012 s. 4. (ba) the purpose of the subdivision is solely to provide a lot for a school or a proposed school; or S. 201RF(c) substituted by No. 22/2024 s. 21. (c) the subdivision is carried out by a public authority or a municipal council and the following apply— (i) all the land to be subdivided is vested in or registered in the name of the public authority or municipal council; (ii) no additional lots are created by the subdivision; or (d) the subdivision is carried out by a public authority or a municipal council and the following apply— (i) the subdivision has resulted in the creation of additional lots, some of which no longer have a right of access to an existing road; and (ii) each additional lot created by the subdivision that has no right of access to a road is retained by the public authority or a municipal council or sold to the owner of abutting land on condition that the lot is consolidated with that land; or S. 201RF(e) amended by No. 66/2016 s. 9(b). (e) the purpose of the subdivision is solely to realign the common boundary between 2 lots and the area of either lot after the realignment is reduced by no more than 5% of its original area; or The realignment of boundaries to accord with existing fence lines. S. 201RF(f) amended by No. 66/2016 s. 9(b). (f) the purpose of the subdivision is solely to create a lot not exceeding 2 hectares for the purposes of excising an existing dwelling on the land; or A land owner subdivides a 40 hectare parcel of land with an existing house into 2 lots—one lot is 38 hectares in area and the other lot is 2 hectares in area and the house is situated on that smaller lot. S. 201RF(g) amended by No. 66/2016 s. 9(b). (g) the land to be subdivided is not wholly in the contribution area and the purpose of the subdivision is solely to create 2 lots, one lot being land entirely in the contribution area and the other lot being land that is not in the contribution area. S. 201RG inserted by No. 23/2010 s. 9. 201RG Excluded building work (1) For the purposes of this Part, excluded building work is— (a) the demolition of a building or part of a building; or (b) the construction of a single dwelling; or (c) the repair or reinstatement of an existing building; or S. 201RG (1)(ca) inserted by No. 2/2012 s. 5. (ca) building work relating to a school or proposed school including purposes ancillary to a school; or S. 201RG(1)(d) substituted by No. 48/2025 s. 72(1). (d) any other building work where the cost of the building work (calculated in accordance with section 3A of the **Building Act 1993**) is less than the threshold amount. S. 201RG(2) def. of *threshold amount* amended by No. 48/2025 s. 72(2)(a). ***threshold amount*** means— (a) for building permits issued before or during the 2010/2011 financial year, $1 million; or (b) for building permits issued in subsequent financial years, the amount determined in accordance with Part 3 of Schedule 1. S. 201RG(2) def. of *value* amended by No. 34/2013 s. 35(Sch. 2 item 7), repealed by No. 48/2025 s. 72(2)(b). S. 201RG(3) amended by No. 11/2017 s. 69. (3) The Growth Areas Authority must publish the threshold amount calculated under Part 3 of Schedule 1 for the 2011/2012 financial year and each succeeding financial year until and including the 2017/2018 financial year before 1 June in the financial year immediately preceding that financial year— (b) on the Growth Areas Authority's Internet site. S. 201RG(4) inserted by No. 11/2017 s. 69(2). (4) The Victorian Planning Authority must publish the threshold amount calculated under Part 3 of Schedule 1 for the 2018/2019 financial year and each succeeding financial year before 1 June in the financial year immediately preceding that financial year— (b) on the Victorian Planning Authority's Internet site. Subdivision 4—General S. 201RH inserted by No. 23/2010 s. 9. 201RH Taxation Administration Act 1997 (1) This Part is to be read together with the **Taxation Administration Act 1997** which provides for the administration and enforcement of this Part and other taxation laws. S. 201RH(2) amended by No. 11/2017 s. 70. (2) Despite subsection (1), nothing in the **Taxation Administration Act 1997** makes a director, officer or employee of the Victorian Planning Authority or the Department a tax officer within the meaning of that Act. S. 201RI inserted by No. 23/2010 s. 9. 201RI Part binds the Crown This Part binds the Crown in right of Victoria and, so far as the legislative power of the Parliament permits, the Crown in all its other capacities. S. 201RJ inserted by No. 18/2023 s. 88. 201RJ Application of Divisions 2 and 3 if there is GAIC event that is a certification of a non‑SOC plan of subdivision Divisions 2 and 3 (except sections 201SE, 201SF, 201SL, 201SPAA and 201SR) apply, with any necessary modifications, in relation to the certification of a non‑SOC plan of subdivision as if any reference to the issue of a statement of compliance relating to a plan of subdivision were a reference to the certification of a non‑SOC plan of subdivision. Division 2—Imposition of growth areas infrastructure contribution Subdivision 1—Liability for GAIC S. 201S inserted by No. 23/2010 s. 9.