201SImposition of growth areas infrastructure contribution

201S Imposition of growth areas infrastructure contribution S. 201S(1) amended by No. 66/2016 s. 10(1). (1) Subject to this section and section 201SA, a growth areas infrastructure contribution is imposed in respect of the first GAIC event to occur in relation to any land in the contribution area unless the person liable to pay the contribution is exempted from that liability, in which case a growth areas infrastructure contribution is imposed in respect of the next GAIC event that occurs in relation to that land. Exemptions and reductions of liability to pay growth areas infrastructure contributions are set out in Division 3. S. 201S(2) amended by No. 66/2016 s. 10(1). (2) Subject to this section and section 201SLA, a growth areas infrastructure contribution may be imposed once only in respect of any land in the contribution area. S. 201S(3) amended by No. 38/2012 s. 19(1). (3) Where a dutiable transaction relating to land in the contribution area has occurred in relation to less than the whole of the interest in the land or in a landholder that owns the land and a growth areas infrastructure contribution was imposed in respect of that transaction, any further GAIC event that occurs in relation to a remaining interest in that land or landholder is a first GAIC event relating to that interest. 1 Where land is jointly owned and one owner transfers his or her 30% interest in the land, that transfer will be the first GAIC event in relation to that 30% interest in the land. The purchaser will be liable to pay 30% of the GAIC payable in respect of the land. If the land is then subdivided, the subdivision will be a first GAIC event relating to the remaining 70% interest in the land and the remaining 70% of the GAIC will be payable in respect of that GAIC event by the owners of that 70% interest. Example 2 to s. 201S amended by No. 38/2012 s. 19(2). 2 XYZ Pty Ltd is a private landholder that owns land subject to GAIC. A, B and C each hold respectively 30%, 30% and 40% interests in XYZ. D acquires the interests of A and B which is a significant acquisition, and is the first GAIC event relating to those interests. D will be liable to pay 60% of the GAIC payable in respect of the land. E then acquires D's 60% interest in XYZ but as GAIC has already been paid in respect of that interest, E is not liable to pay any GAIC on the acquisition. XYZ then transfers the land to IPL Pty Ltd. This dutiable transaction relating to land is a first GAIC event relating to the remaining interest in XYZ, and IPL will be liable to pay the remaining 40% of the GAIC (as indexed if applicable) payable in respect of the land. S. 201S(4) inserted by No. 66/2016 s. 10(2). (4) If the first GAIC event that occurs in relation to any land in the contribution area is the issue of a statement of compliance relating to a plan of subdivision of land and the sole purpose of the plan of subdivision of land is to provide for public purpose land— (a) the growth areas infrastructure contribution is not imposed in respect of that GAIC event to the extent that the plan of subdivision of land relates to any part of the land that is not public purpose land (the ***balance land***); and (b) the next GAIC event that occurs in relation to any part of the balance land is a first GAIC event for the purposes of this section. The owner of land in the contribution area applies to subdivide the land for the sole purpose of providing for the construction of a road. The issue of the statement of compliance relating to the plan of subdivision of land is a first GAIC event to the extent that the plan relates to public purpose land. A GAIC is imposed under subsection (1) and is payable under section 201SL within 3 months after the date of issue of the statement of compliance. The amount of the GAIC is calculated under section 201SG by reference to the area of the public purpose land. A GAIC is not imposed under subsection (1) on the issue of the statement of compliance to the extent that the plan of subdivision relates to the balance land. A GAIC will be imposed on the next GAIC event that occurs in relation to any part of the balance land. S. 201SA inserted by No. 23/2010 s. 9. 201SA Circumstances where GAIC not imposed Section 201S does not apply in respect of the following land— (a) any land or part of any land that is the subject of a dutiable transaction relating to that land, if the land or part— (i) has a total lot area of between 0·41 hectares and 10 hectares, or is part of a lot (the other part of the lot not being in the contribution area) and that part of the lot has a total lot area of between 0·41 hectares and 10 hectares; and (ii) immediately before the commencement day had a habitable dwelling on it; or (b) any land or part of any land that is the subject of a dutiable transaction relating to that land, if the land or part— (i) has a total lot area of between 0·41 hectares and 5 hectares; or (ii) is part of a lot (the other part of the lot not being in the contribution area) and that part of the lot has a total lot area of between 0·41 hectares and 5 hectares; or (c) any land or part of any land that is the subject of a dutiable transaction relating to that land, if there is at the time of the occurrence of the transaction and on the relevant day— (i) a registered restrictive covenant, or an agreement made under section 173, prohibiting subdivision of that land or part; or (ii) a registered restrictive covenant, or an agreement made under section 173, limiting the use of that land or part to residential purposes and to the erection of a single dwelling; or (d) any land or part of any land that is the subject of a GAIC event, if— (i) the land or part on the relevant day and at the time of the occurrence of the event had a total lot area of 0·41 hectares or less; or S. 201SA(d)(ii) substituted by No. 31/2011 s. 6. (ii) the land or part— (A) was specified as a lot having an area of 0·41 hectares or less in a plan of subdivision authorised by a planning permit referred to in section 201RB(d)(i) and registration of the plan had taken effect before the time of the occurrence of the GAIC event; and (B) is a lot having an area of 0·41 hectares or less at the time of the occurrence of the GAIC event; or (iii) the land or part— (A) was a lot created by an excluded subdivision of land referred to in section 201RF(f) or (g); and (B) is a lot having an area of 0·41 hectares or less at the time of the occurrence of the GAIC event. S. 201SB inserted by No. 23/2010 s. 9. 201SB Liability for GAIC taken not to have arisen in certain circumstances Any liability to pay a growth areas infrastructure contribution that arises in respect of a GAIC event that occurs in relation to land in the contribution area is taken never to have arisen if— (a) in the case of the issue of a statement of compliance relating to a plan of subdivision, the Registrar of Titles does not register the plan for any reason other than the reason that the requirements of section 22(1)(g) of the **Subdivision Act 1988** have not been complied with; or (b) in the case of an application for a building permit— (i) the application is withdrawn; or (ii) the relevant building surveyor refuses to issue the building permit for any reason other than the reason that the requirements of section 24(4) of the **Building Act 1993** have not been complied with; or (c) in the case of a dutiable transaction relating to land, the instrument that was intended to effect the transaction failed to give effect to the transaction within the meaning of section 260 of the **Duties Act 2000**. S. 201SC inserted by No. 23/2010 s. 9. 201SC Liability for GAIC arising when GAIC event occurs Liability to pay a growth areas infrastructure contribution arises when the relevant GAIC event occurs if the event— (a) occurs on or after the commencement day; and (b) relates to land that at the time of the event is in the contribution area. 1 See section 201SE for the time at which a GAIC event occurs. 2 See section 201RC for descriptions of the 4 types of contribution area land. S. 201SD inserted by No. 23/2010 s. 9. 201SD Liability for GAIC arising after GAIC event occurs (1) This section sets out the circumstances in which liability to pay a growth areas infrastructure contribution may arise after a GAIC event has occurred. (2) In the case of type A land, liability to pay a growth areas infrastructure contribution arises on the commencement day if— (a) a GAIC event occurred on or after the first announcement day and before the commencement day; and (b) the land was brought within an urban development area before the commencement day. (3) In the case of type B-1 land or type B-2 land, liability to pay a growth areas infrastructure contribution arises— (a) if the GAIC event occurred on or after the first announcement day (in the case of type B-1 land) or on or after the second announcement day (in the case of type B-2 land) and before the commencement day— (i) on the commencement day if the land was brought within a growth area, an urban growth boundary and an Urban Growth Zone before that day; or (ii) on any later day within the 12 month period after the commencement day when the last of the following things has occurred— (A) the land is brought within a growth area; (B) the land is brought within an urban growth boundary; (C) the land is brought within an Urban Growth Zone; (b) if the GAIC event occurs after the commencement day and within the 12 month period after that day, on any later day after the event within that period when the last of the following things has occurred— (i) the land is brought within a growth area; (ii) the land is brought within an urban growth boundary; (iii) the land is brought within an Urban Growth Zone; See section 201SE for the time at which a GAIC event occurs. S. 201SE inserted by No. 23/2010 s. 9. 201SE Time of occurrence of GAIC event For the purposes of this Part, a GAIC event occurs— S. 201SE(a) substituted by No. 18/2023 s. 89. (a) in the case of a plan of subdivision of land— (i) if the plan of subdivision is a non‑SOC plan of subdivision, the day on which the plan of subdivision is certified; or (ii) in any other case, when the statement of compliance relating to the plan of subdivision is issued; (b) in the case of an application for a building permit, when the application is made; (c) in the case of a dutiable transaction relating to land other than a significant acquisition, at the time at which the transaction would be taken to have occurred under Chapter 2 of the **Duties Act 2000**; (d) in the case of a significant acquisition— (i) if the acquisition occurs on a particular day, on that day; or (ii) if the acquisition occurs over a period of time, on the last day of that period. S. 201SF inserted by No. 23/2010 s. 9. 201SF Persons liable to pay GAIC (1) Subject to subsections (3) and (4), the person who is liable to pay a growth areas infrastructure contribution imposed in respect of a dutiable transaction relating to land in the contribution area is the person who would be taken to be the transferee in respect of that transaction under Part 1 of Chapter 2 of the **Duties Act 2000**. 1 In the case of a transfer of land, this would be the purchaser of the land. 2 Purchasers of land under certain contracts for the sale of land may deduct the amount of the GAIC payable at settlement from the purchase price of the land under section 50 of the **Sale of Land Act 1962**. (2) The person who is liable to pay a growth areas infrastructure contribution imposed in respect of the issue of a statement of compliance relating to a plan of subdivision of, or an application for a building permit to carry out building work on, land in the contribution area is the person who owns the land immediately after the statement is issued or the application is made (as the case may be). S. 201SF(2A) inserted by No. 18/2023 s. 90. (2A) The person who is liable to pay a growth areas infrastructure contribution imposed in respect of the certification of a non‑SOC plan of subdivision in relation to land in the contribution area is— (a) if the land vests under the **Land Acquisition and Compensation Act 1986**, the person who was the owner of the land immediately before that vesting; or (b) in any other case, the person who is the owner of the land immediately after the certification of the plan of subdivision. (3) In the case of a sub-sale of dutiable property referred to in section 10(1)(a) of the **Duties Act 2000**, a person who is liable to pay a growth areas infrastructure contribution imposed in respect of that sub-sale is the subsequent purchaser to whom the property is transferred. (4) In the case of a significant acquisition, the following persons are jointly and severally liable to pay the growth areas infrastructure contribution imposed in respect of the acquisition— (a) the person who makes the acquisition; and S. 201SF(4)(b) amended by No. 38/2012 s. 20. (b) the landholder, or if the landholder is a unit trust scheme (within the meaning of the **Duties Act 2000**), the trustee of the landholder; and (c) if the significant acquisition results from an aggregation of acquisitions by the person referred to in paragraph (a) and other persons—each of those other persons. (5) For the purpose of assessing a growth areas infrastructure contribution under this Act in relation to land in the contribution area, joint tenants of that land are taken to hold the land as tenants in common in equal shares. Note to s. 201SF(5) amended by No. 31/2011 s. 7. Other persons may be liable to pay a growth areas infrastructure contribution under section 201SMAA or 201SRA. Subdivision 2—Amount of GAIC and when payable S. 201SG inserted by No. 23/2010 s. 9. 201SG Amount of GAIC (1) The amount of a growth areas infrastructure contribution payable in respect of a GAIC event that occurs in a financial year is based on the growth areas infrastructure contribution payable per hectare for that financial year under this section. (2) In calculating the amount of growth areas infrastructure contribution under subsection (1) the area of land in hectares will be rounded off to the fifth decimal point. If the area of the land is 93·675897 hectares, the growth areas infrastructure contribution will be calculated on 93·67590 hectares. (3) Subject to section 201SI, the amount of the growth areas infrastructure contribution that is payable in the 2010/2011 financial year is— (a) for type A land—$80 000 per hectare; (b) for type B-1 land or type B-2 land—$95 000 per hectare; (c) for type C land—$95 000 per hectare. 1 A person sells a parcel of land in October 2010 that has a total area of 10 hectares consisting of 3 lots of land on separate titles. Lot 1 is 3 hectares in area and is not in the contribution area and lot 2 is 3 hectares in area and is in the contribution area but GAIC does not apply to that land under section 201SA because it is subject to a registered restrictive covenant that prohibits subdivision. However lot 3 is 4 hectares in area and is type A land. In this case the purchaser will be liable to pay a GAIC of $320 000 in relation to the lot 3 land only. 2 A person who co-owns a 5 hectare lot of type A land as a tenant in common sells his or her 20% interest in the land in October 2010. The purchaser of the land will be liable to pay a GAIC of $80 000. If any of the co‑owners, who hold the remaining 80% interest in the land, disposes of his or her interest in the land, the relevant purchaser will be liable to pay the GAIC (indexed if applicable) in proportion to that interest. Example 3 to s. 201SG(3) amended by No. 38/2012 s. 21. 3 A person obtains a 50% interest in a private landholder company which owns 2 hectares of type A land (a significant acquisition). The person would be liable to pay 50% of the GAIC in respect of the type A land based on the relevant contribution rate for that financial year. If the rate was $84 000 per hectare for type A land in that year, the amount payable would be $84 000. (4) Subject to section 201SI, the amount of the growth areas infrastructure contribution payable in the 2011/2012 financial year and in each subsequent financial year is— (a) for type A land—the adjusted contribution for that financial year for that type of land per hectare; (b) for type B-1 land or type B-2 land—the adjusted contribution for that financial year for that type of land per hectare; (c) for type C land—the adjusted contribution for that financial year for that type of land per hectare. (5) The Minister must publish the amount of the adjusted contribution for each type of land for the 2011/2012 financial year and each succeeding financial year before 1 June in the financial year immediately preceding that financial year— (b) on the Department's Internet site. (6) In this section the ***adjusted contribution*** for each type of land is— (a) an amount of growth areas infrastructure contribution fixed by the Minister under section 201SH for that type of land; or (b) if no amount is fixed under section 201SH, the maximum adjusted growth areas infrastructure contribution calculated in accordance with Part 4 of Schedule 1 for that type of land and approved by the Minister. S. 201SG(7) amended by No. 11/2017 s. 71. (7) The Victorian Planning Authority must calculate the maximum adjusted growth areas infrastructure contribution amounts for type A land, type B-1 land, type B-2 land and type C land in accordance with Part 4 of Schedule 1 and submit those calculations to the Minister for approval. S. 201SGA inserted by No. 66/2016 s. 11. 201SGA Apportionment of GAIC on issue of statement of compliance (1) A growth areas infrastructure contribution imposed in respect of the issue of a statement of compliance relating to a plan of subdivision of any land in the contribution area (a ***parent lot***) must be apportioned between each lot, parcel or other area of land referred to in the plan (a ***child lot***) so that the apportionment meets the requirement under subsection (2). S. 201SGA(2) amended by No. 18/2023 s. 102. (2) For the purposes of subsection (1), the requirement is that the proportion of the growth areas infrastructure contribution that is apportioned to a child lot is the same as the proportion that the area of the child lot in the contribution area bears to the area of the parent lot in the contribution area. S. 201SH inserted by No. 23/2010 s. 9. 201SH Minister may fix lower increase in GAIC (1) The Minister, with the agreement of the Treasurer, may fix the adjusted growth areas infrastructure contribution for type A land, type B-1 land, type B-2 land or type C land at a lower amount than the maximum adjusted growth areas infrastructure contribution calculated in accordance with section 201SG for that type of land in a particular financial year. (2) An amount of growth areas infrastructure contribution fixed by the Minister under subsection (1) for a type of land in a particular financial year must not be less than the amount of growth areas infrastructure contribution payable in respect of that type of land in the financial year immediately preceding that financial year. S. 201SI inserted by No. 23/2010 s. 9. 201SI Governor in Council may fix lower GAIC (1) The Governor in Council, on the recommendation of the Minister, may, by order, fix an amount of growth areas infrastructure contribution payable for any financial year in respect of any one or more of the types of land referred to in section 201SG that are in a particular growth area that is lower than the amount that would have otherwise applied under section 201SG in respect of that land. (2) The Minister may make a recommendation under this section only with the agreement of the Treasurer. (3) An order made under this section in respect of a financial year— (a) must be published in the Government Gazette before 1 June in the financial year immediately preceding that financial year; and (b) has effect from the beginning of the financial year in respect of which the amount is fixed. The Governor in Council may fix a lower amount of growth areas infrastructure contribution in respect of any one or more of the types of land referred to in section 201SG that are in a particular growth area for the 2010/2011 financial year under section 218. S. 201SJ inserted by No. 23/2010 s. 9. 201SJ Instrument or statement must be lodged evidencing dutiable transaction (1) Subject to this section, a person who is liable to pay a growth areas infrastructure contribution in respect of a dutiable transaction relating to land must, within 3 months after the liability to pay the contribution arises, lodge with the Commissioner any written instrument that effects the transaction. (2) If the dutiable transaction is not effected by a written instrument, the person must, within 3 months after the liability to pay the growth areas infrastructure contribution arises, lodge with the Commissioner a written statement. (3) The statement must be in a form approved by the Commissioner. (4) Subsection (1) does not apply to a person who has lodged with the Commissioner under section 15 of the **Duties Act 2000** an instrument or instruments effecting the dutiable transaction relating to land within that 3 month period. (5) Subsection (2) does not apply to a person who has lodged with the Commissioner under section 14 of the **Duties Act 2000** a written statement relating to the dutiable transaction relating to land within that 3 month period. (6) This section does not apply in respect of— (a) a dutiable transaction relating to land that is effected electronically in accordance with the **Electronic Transactions (Victoria) Act 2000**; or (b) a significant acquisition, if an acquisition statement has been lodged in respect of that significant acquisition in accordance with section 201SK. S. 201SK inserted by No. 23/2010 s. 9. 201SK Acquisition statement S. 201SK(1) amended by No. 38/2012 s. 22(1). (1) A person who makes a significant acquisition of an interest in a landholder must prepare an acquisition statement in accordance with subsection (3) and lodge it with the Commissioner within 3 months after the date of the acquisition. S. 201SK(2) amended by No. 38/2012 s. 22(1). (2) If the landholder prepares and lodges the acquisition statement in accordance with this section, the person who makes the significant acquisition need not comply with subsection (1). (3) The acquisition statement must be in a form approved by the Commissioner and must contain the following information— (a) a description of the land of the landholder to which the acquisition relates as at the date of the acquisition, including the size of the land; (b) the name and address of the person who has acquired the interest; (c) the amount of interest in the landholder that has been acquired; (d) the date on which the interest was acquired; S. 201SK(3)(e) amended by No. 38/2012 s. 22(2)(a). (e) if the significant acquisition results from the aggregation of the interests of associated persons, particulars of the interests acquired by the person and any associated persons; S. 201SK(3)(f) amended by No. 38/2012 s. 22(2)(b). (f) if the significant acquisition results from the aggregation of the interests of persons who acquired interests because of section 78(1)(a)(ii) of the **Duties Act 2000**, particulars of the interests acquired by the person and all other persons involved; (g) any other information that the Commissioner may require. S. 201SL inserted by No. 23/2010 s. 9. 201SL When and to whom the GAIC is payable S. 201SL(1) amended by No. 66/2016 s. 12. (1) Subject to sections 201SMAA, 201SP, 201SPAA and 201SS, if liability to pay a growth areas infrastructure contribution arises on the day on which the relevant GAIC event occurs, the contribution (whether in whole or in part) must be paid to the Commissioner— (a) in the case of liability arising from issue of a statement of compliance, within 3 months after the liability arises; S. 201SL (1)(ab) inserted by No. 18/2023 s. 91. (ab) in the case of liability arising from the certification of a non‑SOC plan of subdivision, within 3 months after the liability arises; (b) in the case of liability arising from an application for a building permit, before the permit is issued; (c) in the case of liability arising from a dutiable transaction relating to land, within 3 months after the liability arises. S. 201SL(2) amended by Nos 31/2011 s. 8(1), 66/2016 s. 12. (2) Subject to sections 201SMAA, 201SP, 201SPAA and 201SS, if liability to pay a growth areas infrastructure contribution arises after the relevant GAIC event occurs, the person liable to pay the contribution (whether in whole or in part) must pay the contribution to the Commissioner within 3 months after the liability arises. The circumstances in which liability may arise later than the time at which a GAIC event occurs are set out in section 201SD. (3) In subsections (1) and (2), a reference to a growth areas infrastructure contribution does not include any part of a growth areas infrastructure contribution that is deferred under section 201SM. (4) Nothing in this section prevents a person paying to the Commissioner a growth areas infrastructure contribution that the person may be liable to pay in respect of a GAIC event that has not yet occurred. S. 201SL(5) inserted by No. 31/2011 s. 8(2), amended by No. 18/2023 s. 96(1)(a). (5) Despite subsections (1) and (2), if an application is made under section 201TE or 201TF for a reduction of, or an exemption from, the whole or part of a person's liability to pay a growth areas infrastructure contribution, the contribution must be paid to the Commissioner by the later of the following— (a) the day by which the contribution must be paid under subsection (1) or (2) (as the case requires); S. 201SL(5)(b) amended by No. 18/2023 s. 96(1)(b). (b) within 14 days after the person who made the application receives a notice under section 201TG of the determination of the application. Note to s. 201SL(5) repealed by No. 18/2023 s. 96(2). S. 201SLA inserted by No. 23/2010 s. 9. 201SLA Refund of GAIC if land no longer in contribution area (1) Subject to subsection (2), if land in respect of which a growth areas infrastructure contribution has been paid ceases to be in the contribution area within 3 years after the liability to pay the contribution arose, the person who paid the contribution is entitled to a refund by the Commissioner under Part 4 of the **Taxation Administration Act 1997** of that contribution including any indexation of that contribution. (2) If the person who paid the growth areas infrastructure contribution under subsection (1) was a purchaser of land under a contract for the sale of land of a class referred to in section 50(1) of the **Sale of Land Act 1962** and that purchaser deducted the amount of the contribution from the purchase price under section 50(2) of that Act, the taxpayer is taken to be the vendor of that land under that contract for the sale of land for the purposes of Part 4 of the **Taxation Administration Act 1997**. (3) If land referred to in subsection (1) subsequently becomes land that is in the contribution area, section 201S(1) applies as if the next GAIC event, which occurs in relation to that land after it becomes land that is in the contribution area, is the first GAIC event that occurs in relation to that land. (4) Nothing in this section entitles a person who has been given approval under Subdivision 4 for the staged payment of a growth areas infrastructure contribution to a refund of that contribution. Pt 9B Div. 2 Subdiv. 2A (Heading and ss 201SLB–201SLN) inserted by No. 31/2011 s. 9. Subdivision 2A—Work-in-kind agreements S. 201SLB inserted by No. 31/2011 s. 9. 201SLB Minister may enter into agreements (1) The Minister may, in accordance with this Subdivision, enter into an agreement with a person for the provision by that person of land or works or a combination of land and works to meet the whole or part of that person's liability or expected liability to pay a growth areas infrastructure contribution (a ***work-in-kind agreement***). (2) A work-in-kind agreement may be entered into with other parties in addition to the person liable to pay the growth areas infrastructure contribution. Other parties may include another Minister or a public authority or an owner of land affected by the work-in-kind agreement. (3) The land or works to be provided under a work‑in‑kind agreement must be— (a) situated in a growth area; and (b) of a type that may be funded from the Growth Areas Public Transport Fund under section 201VA or from the Building New Communities Fund under section 201VB. (4) A work-in-kind agreement relating to a growth areas infrastructure contribution must be entered into before the day on which the contribution is payable. (5) A work-in-kind agreement relating to a growth areas infrastructure contribution may be entered into whether or not the liability to pay the contribution arose before the commencement of this Subdivision. (6) A work-in-kind agreement relating to a growth areas infrastructure contribution may be entered into in conjunction with the deferral of that contribution under Subdivision 3 or an approval for staged payment of that contribution under Subdivision 4. (7) Before agreeing to enter into a work-in-kind agreement, the Minister must— (a) consult with any other Minister that the Minister considers has a relevant interest in the subject matter of the agreement; and (b) if the value of the work-in-kind agreement (within the meaning of section 201SLC(1)(e)) exceeds $2 million, obtain the approval of the Treasurer. S. 201SLC inserted by No. 31/2011 s. 9. 201SLC Matters to be included in a work-in-kind agreement (1) A work-in-kind agreement must include the following matters— (a) a description of any works to be carried out under the agreement; (b) a description of the land on which any works are to be carried out under the agreement; (c) a description of any land to be transferred under the agreement; (d) the due date by which the agreement or any stage of the agreement is to be performed; (e) the agreed value of any land to be transferred under the agreement or the agreed value of any works to be carried out under the agreement or the agreed value of the combination of both of those things (as the case requires) (the ***value of the work-in-kind agreement***); (f) the method or methods for calculating the value of works to be carried out under the agreement if they are only partly carried out; (g) dispute resolution procedures; (h) any other matters that the Minister thinks appropriate. (2) A work-in-kind agreement may include provisions setting out the circumstances in which the agreement is ended wholly or as to any part of the land affected by the agreement. S. 201SLD inserted by No. 31/2011 s. 9. 201SLD Work-in-kind agreement may contain restriction on land dealings (1) A work-in-kind agreement may contain a term that restricts a person, who has entered into the agreement to meet a liability to pay a growth areas infrastructure contribution or another person who is a party to the agreement, from any dealing or dealings with the following land unless the person has obtained the consent of the Minister— (a) land that is to be transferred under the agreement; (b) land on which works are to be carried out under the agreement (other than Crown land); (c) the whole or part of the land in respect of which the growth areas infrastructure contribution is imposed. (2) In this section, ***dealing***, in relation to land, includes entering into any sale, transaction or arrangement, or obtaining or granting any lease, licence or approval, with respect to the land, or making any improvements of a durable nature to the land, but does not include any of the following— (a) a sale of any of the land to the person to whom the land is to be transferred under the work-in-kind agreement; (b) any approvals relating to a plan of subdivision of the land to enable a sale of land for the purposes of paragraph (a); (c) any works required to be carried out on the land under the work-in-kind agreement or approvals relating to those works; (d) any approvals relating to the plan of subdivision of the land or building works to be carried out on the land in respect of which the growth areas infrastructure contribution is imposed; (e) the discharging of the whole or any part of the land from any mortgage affecting that land. S. 201SLE (Heading) amended by No. 11/2017 s. 72(1). S. 201SLE inserted by No. 31/2011 s. 9, amended by No. 11/2017 s. 72(2). 201SLE Copy of work-in-kind agreement must be given to Commissioner and Victorian Planning Authority The Minister must give the Commissioner and the Victorian Planning Authority a copy of a work-in-kind agreement entered into under this Subdivision. S. 201SLF inserted by No. 31/2011 s. 9. 201SLF Amendment of work-in-kind agreement (1) The Minister may, with the agreement of the person who has entered into a work-in-kind agreement to meet a liability to pay a growth areas infrastructure contribution and all other parties to the agreement, amend the agreement to vary the terms of, or the parties to, the agreement. S. 201SLF(2) amended by No. 11/2017 s. 73. (2) The Minister must give to the Commissioner and the Victorian Planning Authority a copy of a work-in-kind agreement amended under subsection (1). S. 201SLG inserted by No. 31/2011 s. 9. 201SLG Ending of work-in-kind agreement (1) The Minister may, with the agreement of the person who has entered into a work-in-kind agreement to meet a liability to pay a growth areas infrastructure contribution and all other parties to the agreement, end a work-in-kind agreement. S. 201SLG(2) amended by No. 11/2017 s. 74. (2) The Minister must notify, in writing, the Commissioner and the Victorian Planning Authority of the ending of a work-in-kind agreement under subsection (1). (3) The power to end a work-in-kind agreement under subsection (1) is in addition to any other right that the Minister has to end a work-in-kind agreement in accordance with the agreement or at law. S. 201SLH inserted by No. 31/2011 s. 9. 201SLH Work-in-kind agreements to be recorded by Registrar of Titles (1) The Minister must apply to the Registrar of Titles to record a work-in-kind agreement on any folio of the Register relating to the following land (the ***land affected by the work-in-kind agreement***)— (a) land that is to be transferred under the agreement; (b) land on which works are to be carried out under the agreement (other than Crown land); (c) the whole or part of the land in respect of which the growth areas infrastructure contribution relating to the agreement is imposed. (2) An application must— (a) be in a form approved by the Registrar of Titles; and (b) be accompanied by a copy of the work-in-kind agreement. (3) The Registrar of Titles, on receiving an application that complies with subsection (2), may make a recording on each folio of the Register relating to land affected by the work-in-kind agreement. (4) After the making of a recording in the Register— (a) the burden of any covenant in the work-in-kind agreement runs with the land affected by that burden; and (b) the Minister may enforce the covenant against any person deriving title from any person who entered into the covenant as if it were a restrictive covenant despite the fact that it may be positive in nature or that it is not for the benefit of any land of the Crown. (5) The Minister must apply to the Registrar of Titles— (a) if an amendment is made to the work-in-kind agreement, for the Registrar of Titles to remove the existing agreement from each folio of land on which the agreement is recorded and record the amended agreement on each folio of the Register relating to land affected by the work-in-kind agreement; or (b) if a work-in-kind agreement is ended wholly or as to any part of the land, for the Registrar of Titles to, as appropriate, remove in whole or in part the recording of the agreement from any folio of the Register on which the agreement is recorded. (6) An application under subsection (5) must— (a) be in a form approved by the Registrar of Titles; and (b) in the case of a work-in-kind agreement that has been amended, be accompanied by a copy of the agreement in its amended form. (7) The Registrar of Titles, on receiving an application that complies with subsection (6), may (as the case requires)— (a) remove the existing agreement from each folio of land on which the agreement is recorded and record the amended agreement on each folio of the Register relating to land affected by the work-in-kind agreement; or (b) as appropriate, remove in whole or in part the recording of the agreement from any folio of the Register on which the agreement is recorded. S. 201SLI inserted by No. 31/2011 s. 9. 201SLI Restrictions on dealings with land (1) A person, who is subject to a restriction on dealing with land that has been specified in a work-in-kind agreement in accordance with section 201SLD, must not, without the consent of the Minister, enter into or effect such a dealing with that land (within the meaning of section 201SLD) while the agreement is in force. (2) Nothing in this section prevents— (a) a mortgagee from exercising a power of foreclosure or sale in respect of the whole or any part of land that is subject to a restriction referred to in subsection (1); or (b) an application to the Registrar of Titles for the registration of a charge in respect of unpaid tax (within the meaning of the **Taxation Administration Act 1997**) over the whole or any part of land that is subject to a restriction referred to in subsection (1). S. 201SLJ inserted by No. 31/2011 s. 9. 201SLJ Entering into a work-in-kind agreement does not discharge GAIC The entering into a work-in-kind agreement by a person to meet the whole or part of a liability to pay a growth areas infrastructure contribution does not discharge the person from that liability. It is not until the person performs their obligations in accordance with the work-in-kind agreement that the value of the land or works provided can be taken to be a payment towards the growth areas infrastructure contribution owed (see section 201SLM). S. 201SLK (Heading) amended by No. 11/2017 s. 75(1). S. 201SLK inserted by No. 31/2011 s. 9, amended by No. 11/2017 s. 75(2). 201SLK Person must notify the Victorian Planning Authority of performance of agreement A person who has entered into a work-in-kind agreement to meet a liability to pay a growth areas infrastructure contribution must, without delay, notify the Victorian Planning Authority in writing of the following— (a) the performance of the agreement; (b) the performance of any stage of the agreement that must be performed by a due date specified in the agreement; (c) if the agreement is not wholly performed by the due date for performance, how much of the agreement has been performed. S. 201SLL (Heading) amended by No. 11/2017 s. 76(1). S. 201SLL inserted by No. 31/2011 s. 9. 201SLL Victorian Planning Authority must determine whether agreement has been performed S. 201SLL(1) amended by No. 11/2017 s. 76(2). (1) The Victorian Planning Authority acting on behalf of the Minister must, after receiving notification under section 201SLK, determine the following— (a) whether a work-in-kind agreement or a stage of a work-in-kind agreement, which has an agreed value under the agreement, has been performed by the due date for performance; (b) if a work-in-kind agreement has only been partly performed by the due date for performance or before it has been ended in accordance with section 201SLG(1), the value of the land or works provided in accordance with the agreement. S. 201SLL(2) amended by No. 11/2017 s. 76(2). (2) The Victorian Planning Authority must, without delay, notify the Commissioner in writing of any determination made under subsection (1). S. 201SLM inserted by No. 31/2011 s. 9. 201SLM Performance of work-in-kind agreement taken to be payment of GAIC (1) A person who has entered into a work-in-kind agreement to meet the whole or part of a liability to pay a growth areas infrastructure contribution is taken to have paid to the Commissioner an amount of that contribution that is equivalent to— (a) if the agreement is wholly performed, the agreed value of the agreement; or (b) if a stage of the agreement is wholly performed, the agreed value of that stage; or S. 201SLM (1)(c) amended by No. 11/2017 s. 77. (c) if the agreement is partly performed, the value of the land or works provided under the agreement as determined by the Victorian Planning Authority. S. 201SLM(2) amended by No. 11/2017 s. 77. (2) A person is taken to have paid an amount of a growth areas infrastructure contribution under subsection (1) at the time at which the Commissioner receives a notice from the Victorian Planning Authority under section 201SLL(2) of its determination of the relevant matter referred to in subsection (1)(a), (b) or (c). S. 201SLN inserted by No. 31/2011 s. 9. 201SLN Person in default if work-in-kind agreement not performed by due date (a) a person liable to pay a growth areas infrastructure contribution has entered into a work-in-kind agreement to meet the whole or part of that liability and fails to perform that agreement or a stage of that agreement in accordance with the terms of the agreement by the due date for performance; and (b) the contribution has been deferred under Subdivision 3 or is subject to an approval for staged payment under Subdivision 4— the whole of the contribution becomes immediately payable as if the contribution had never been deferred or the approval had never been given. If the whole of the contribution is treated as never having been deferred or being subject to an approval for staged payment, a tax default within the meaning of the **Taxation Administration Act 1997** will occur in respect of payment of the whole of the contribution that the person would have had to pay if the person had not deferred the contribution or been given the approval for staged payment. Under Part 5 of that Act the person will then be liable to pay interest and penalty tax from what would have been the last day for payment of the whole of the contribution under section 201SL or 201SMAA(6). (2) Despite subsection (1), a person remains liable under the work-in-kind agreement to perform the obligations under the agreement. Subdivision 3—Deferral of GAIC S. 201SM inserted by No. 23/2010 s. 9. 201SM Person may elect to defer payment of GAIC S. 201SM(1) substituted by No. 31/2011 s. 10(1). (1) Subject to subsection (2), a person who is liable to pay a growth areas infrastructure contribution imposed in respect of a dutiable transaction relating to land may elect to defer the payment of up to 100% of that contribution. S. 201SM(2) amended by No. 31/2011 s. 10(2). (2) A person who is liable to pay a growth areas infrastructure contribution under section 201SMAA may elect to defer the payment of the whole of that contribution. (3) An election must be made to the Commissioner— (a) in a form approved by the Commissioner; and (b) before the day on which the contribution is payable. (4) An election to defer the payment of the whole or part of a growth areas infrastructure contribution under subsection (1) takes effect from the time that the liability to pay the contribution arises. S. 201SM(5) amended by Nos 31/2011 s. 10(3), 11/2017 s. 78. (5) An election to defer the payment of a growth areas infrastructure contribution under subsection (2) takes effect from the time the liability to pay the contribution arises in accordance with section 201SMAA(5). (6) A person who has deferred the payment of part of a growth areas infrastructure contribution under this section must pay the part of the contribution that has not been deferred in accordance with section 201SL. (7) If a part of a growth areas infrastructure contribution that has not been deferred under this section is not paid in accordance with section 201SL, the whole of the contribution becomes immediately payable as if the election of the deferral had never been made. If the non-deferred part of a growth areas infrastructure contribution is not paid within the period for payment under section 201SL, a tax default within the meaning of the **Taxation Administration Act 1997** will occur in respect of payment of the whole of the contribution that the person would have had to pay if the person had not deferred part of the contribution. Under Part 5 of that Act, the person will then be liable to pay interest and penalty tax from what would have been the last day for payment of the whole of the contribution under section 201SL. S. 201SMAA inserted by No. 23/2010 s. 9. 201SMAA Liability to pay deferred GAIC in relation to subsequent dutiable transactions (a) a person (the ***relevant person***) who is liable to pay a growth areas infrastructure contribution in relation to land has deferred the payment of the whole or part of that contribution under section 201SM(1); and S. 201SMAA (1)(b) amended by No. 31/2011 s. 11(1). (b) a subsequent dutiable transaction relating to land occurs in relation to the whole or part of the land in respect of which the contribution is imposed. (2) Subject to this section, on the occurrence of that subsequent dutiable transaction— (a) except in the case of a significant acquisition, the person who would be taken to be the transferee in respect of the subsequent dutiable transaction under Part 1 of Chapter 2 of the **Duties Act 2000** becomes liable to pay the amount of deferred growth areas infrastructure contribution; or (b) in the case of a subsequent dutiable transaction that is a sub-sale of dutiable property referred to in section 10(1)(a) of the **Duties Act 2000**, the subsequent purchaser to whom the property is transferred becomes liable to pay the amount of deferred growth areas infrastructure contribution; or (c) in the case of a subsequent dutiable transaction that is a significant acquisition, the following persons are jointly and severally liable to pay the amount of deferred growth areas infrastructure contribution— (i) the person who makes the acquisition; and S. 201SMAA (2)(c)(ii) amended by No. 38/2012 s. 23(1). (ii) the landholder, or if the landholder is a unit trust scheme (within the meaning of the **Duties Act 2000**), the trustee of the landholder; and (iii) if the significant acquisition results from an aggregation of acquisitions by the person referred to in subparagraph (i) and other persons—each of those other persons. S. 201SMAA (3) amended by No. 66/2016 s. 25. (3) Subject to subsection (4), the liability of the relevant person to pay the deferred growth areas infrastructure contribution is extinguished. S. 201SMAA (4) amended by No. 38/2012 s. 23(2). (4) If the subsequent dutiable transaction occurred in relation to less than the whole of the interest in the land or in a landholder that owns the land— S. 201SMAA (4)(a) amended by No. 38/2012 s. 23(2). (a) the liability of the subsequent transferee to pay the growth areas infrastructure contribution will be in proportion to the proportion of the interest in the land or landholder that was the subject of the subsequent dutiable transaction; and (b) the relevant person remains liable to pay the remaining part of that deferred growth areas infrastructure contribution. ABC Pty Ltd bought type B land in 2011. The GAIC liability for the land was $600,000. ABC Pty Ltd paid 30% GAIC liability ($180,000) and deferred 70% of the liability. In 2012, ABC Pty Ltd sold 50% of its interest in the land to XYZ Pty Ltd. XYZ Pty Ltd is liable to pay 50% of the deferred 70% GAIC plus interest and can elect to defer that amount of assumed liability. ABC Pty Ltd's deferral continues in respect of the remaining 50% of the deferred 70% GAIC plus interest. There is a charge on the land for the whole deferred GAIC plus interest when it comes due. The relevant person is relieved of the liability to pay their deferred GAIC liability upon occurrence of the subsequent dutiable transaction relating to the land. The relief from liability can be partial or in full, depending on the extent of the disposed interest in the land or landholder by the relevant person. (5) The liability under this section to pay a growth areas infrastructure contribution arises from the time the subsequent dutiable transaction relating to the land occurs. S. 201SMAA (6) substituted by No. 31/2011 s. 11(2), amended by No. 66/2016 s. 13. (6) Subject to sections 201SP, 201SPAA and 201SS, a growth areas infrastructure contribution for which a subsequent transferee is liable under this section must be paid to the Commissioner— S. 201SMAA (6)(a) amended by No. 18/2023 s. 97(1)(a). (a) if an application is made under section 201TE or 201TF for a reduction of, or an exemption from, the whole or part of the liability to pay the contribution, by the later of the following— (i) within 3 months after the liability arises; S. 201SMAA (6)(a)(ii) amended by No. 18/2023 s. 97(1)(b). (ii) within 14 days after the person who made the application receives a notice under section 201TG of the determination of the application; or (b) in any other case, within 3 months after the liability arises. Note to s. 201SMAA (6) repealed by No. 18/2023 s. 97(2). (7) This section also applies to succeeding subsequent dutiable transactions relating to the land. (8) In this section a dutiable transaction relating to land occurs— (a) in the case of a dutiable transaction relating to land other than a significant acquisition, at the time at which the transaction would be taken to have occurred under Chapter 2 of the **Duties Act 2000**; and (b) in the case of a significant acquisition— (i) if the acquisition occurs on a particular day, on that day; or (ii) if the acquisition occurs over a period of time, on the last day of that period. (9) In this section ***subsequent transferee*** means a person referred to in subsection (2). Note to s. 201SMAA inserted by No. 31/2011 s. 11(3). A reference to an amount of deferred growth areas infrastructure contribution in this section includes that contribution as indexed under section 201SMA and includes interest payable under this Subdivision in respect of that contribution under section 201SMA (see section 201SMA(8)). S. 201SMA inserted by No. 23/2010 s. 9. 201SMA Indexation and interest applying to deferred GAIC (1) A growth areas infrastructure contribution that is deferred in whole or in part under section 201SM— (a) is to be indexed in accordance with section 201SN for the period specified in this section (if any) from the time that the liability to pay the contribution arose before the first deferral of payment of the contribution under section 201SM(1); and (b) is subject to the payment of interest calculated at the rate set out in section 201SO for the period specified in this section (if any). (2) In the case of type A land, if the dutiable transaction relating to that land occurs before the commencement day, the deferred contribution is to be indexed until the earlier of the following— S. 201SMA (2)(a) amended by No. 31/2011 s. 12(1). (3) In the case of type A land, if the dutiable transaction relating to that land occurs on or after the commencement day and before the land becomes part of a precinct structure plan area— (a) the deferred contribution is to be indexed until the earlier of the following— (i) the land becomes part of that area; S. 201SMA (3)(a)(ii) amended by No. 31/2011 s. 12(1). (ii) the contribution is paid in accordance with section 201SP or 201SMAA(6); and (b) if the deferred contribution is not paid under paragraph (a)(ii), the deferred contribution (as indexed) is subject to the payment of interest from the time that the land becomes part of a precinct structure plan area until the earlier of the following— S. 201SMA (3)(b)(i) amended by No. 31/2011 s. 12(1). (i) the contribution is paid in accordance with section 201SP or 201SMAA(6); (ii) approval is given for staged payment of the contribution under Subdivision 4. (4) In the case of type A land, if the dutiable transaction relating to that land occurs on or after the commencement day and after the land becomes part of a precinct structure plan area, the deferred contribution is subject to the payment of interest from the time that the liability to pay the contribution arose before the first deferral of payment of the contribution under section 201SM(1) until the earlier of the following— S. 201SMA (4)(a) amended by No. 31/2011 s. 12(1). (5) In the case of type B-1 land, type B-2 land or type C land, if the dutiable transaction relating to that land occurs before the land becomes part of a precinct structure plan area— (a) the deferred contribution is to be indexed until the earlier of the following— (i) the land becomes part of that area; S. 201SMA (5)(a)(ii) amended by No. 31/2011 s. 12(1). (ii) the contribution is paid in accordance with section 201SP or 201SMAA(6); and (b) if the deferred contribution is not paid under paragraph (a)(ii), the deferred contribution (as indexed) is subject to the payment of interest from the time that the land becomes part of a precinct structure plan area until the earlier of the following— S. 201SMA (5)(b)(i) amended by No. 31/2011 s. 12(1). (i) the contribution is paid in accordance with section 201SP or 201SMAA(6); (ii) approval is given for staged payment of the contribution under Subdivision 4. (6) In the case of type B-1 land, type B-2 land or type C land, if the dutiable transaction relating to that land occurs on or after the land becomes part of a precinct structure plan area, the deferred contribution is subject to the payment of interest from the time that the liability to pay the contribution arose before the first deferral of payment of the contribution under section 201SM(1) until the earlier of the following— S. 201SMA (6)(a) amended by No. 31/2011 s. 12(1). (7) In this section, type A land will be taken to have become part of a precinct structure plan area if the land— (a) is zoned under an planning scheme as a Comprehensive Development Zone and is subject to a Comprehensive Development Plan incorporated by that planning scheme; or (b) is within an urban development area and is subject to a Development Plan approved by the responsible authority in accordance with the planning scheme that applies to that land. S. 201SMA(8) substituted by No. 31/2011 s. 12(2). (8) If, under this section— (a) a growth areas infrastructure contribution is to be indexed in accordance with section 201SN for the period specified in this section, a reference in this Part to that contribution is taken to be a reference to that contribution as so indexed; and (b) a growth areas infrastructure contribution is subject to the payment of interest calculated at the rate set out in section 201SO for the period specified in this section, a reference in this Part to that contribution is taken to include the amount of interest payable under this Subdivision in respect of that contribution. S. 201SN inserted by No. 23/2010 s. 9. 201SN Method of calculating indexation of deferred GAIC (1) If the whole or part of a growth areas infrastructure contribution has been deferred under section 201SM and is subject to indexation under section 201SMA, the deferred amount of growth areas infrastructure contribution is indexed in accordance with this section. (2) Indexation of a deferred amount of growth areas infrastructure contribution is to be calculated at the end of each financial year after the liability to pay the contribution arose before the first deferral of payment of the contribution under section 201SM(1). (3) The indexation of a deferred amount of growth areas infrastructure contribution for the 2011/2012 financial year and each subsequent financial year is calculated in accordance with Part 5 of Schedule 1. (4) The deferred amount of a growth areas infrastructure contribution, after indexation, for a financial year is the adjusted deferred amount of the contribution for that financial year within the meaning of Part 5 of Schedule 1. S. 201SO inserted by No. 23/2010 s. 9. 201SO Interest payable on deferred GAIC S. 201SO(1) amended by No. 31/2011 s. 13. (1) If the whole or part of a growth areas infrastructure contribution has been deferred under section 201SM and is subject to the payment of interest under section 201SMA, the amount of interest is calculated at the 10-year bond rate applying from time to time. (2) The interest is calculated on a daily basis for the period that the interest is payable under section 201SMA and is calculated on the deferred amount of the growth areas infrastructure contribution. (3) In this section the ***10-year bond rate*** in respect of any day is the average of the daily yields for the 10-year Treasury Corporation of Victoria bond (published from time to time by the Treasury Corporation of Victoria established under Part 2 of the **Treasury Corporation of Victoria Act 1992**) for the month of May in the financial year preceding the financial year in which the day occurs. S. 201SOA inserted by No. 23/2010 s. 9. 201SOA Remission of interest by Commissioner The Commissioner, in such circumstances as the Commissioner considers appropriate, may remit interest payable under this Subdivision by any amount. S. 201SOB inserted by No. 23/2010 s. 9. 201SOB Removal of liability for GAIC if land ceases to be in contribution area If land, in respect of which a growth areas infrastructure contribution has been deferred, ceases to be in the contribution area within 3 years after the liability to pay the contribution arose, the liability to pay that deferred contribution is extinguished to the extent that it relates to the land that has ceased to be in the contribution area. S. 201SOC inserted by No. 66/2016 s. 14. 201SOC Apportionment of GAIC on issue of statement of compliance (a) a growth areas infrastructure contribution is imposed in respect of a dutiable transaction relating to land in the contribution area (a ***parent lot***); and (b) the whole or a part of the contribution is deferred under section 201SM; and (c) a statement of compliance relating to a plan of subdivision of the parent lot is issued. (2) On the issue of the statement of compliance, the growth areas infrastructure contribution must be apportioned between each lot, parcel or other area of land referred to in the plan of subdivision (a ***child lot***) so that the apportionment meets the requirement under subsection (3). S. 201SOC(3) amended by No. 18/2023 s. 103. (3) For the purposes of subsection (2), the requirement is that the proportion of the growth areas infrastructure contribution that is apportioned to a child lot is the same as the proportion that the area of the child lot in the contribution area bears to the area of the parent lot in the contribution area. S. 201SP inserted by No. 23/2010 s. 9. 201SP Deferred GAIC and interest must be paid to Commissioner by due date S. 201SP(1) amended by Nos 31/2011 s. 14(1), 66/2016 s. 15. (1) Subject to sections 201SPAA and 201SS, a person who under this Subdivision has deferred the payment of the whole or part of a growth areas infrastructure contribution imposed in respect of a dutiable transaction relating to land (other than a significant acquisition) must pay to the Commissioner that deferred contribution on or before the first of the following to occur— S. 201SP(1)(a) amended by No. 31/2011 s. 14(2). (a) the issue of a statement of compliance relating to a plan of subdivision of all or any part of that land (other than a subdivision of land solely to enable land to be transferred in accordance with a work-in-kind agreement); or (b) the making of an application for a building permit to carry out building work on all or any part of that land. S. 201SP(2) amended by Nos 31/2011 s. 14(1)(3), 38/2012 s. 24(1), 66/2016 s. 15. (2) Subject to sections 201SPAA and 201SS, a person who under this Subdivision has deferred the whole or part of a growth areas infrastructure contribution imposed in respect of a significant acquisition of an interest in a landholder must pay to the Commissioner that deferred contribution on or before the first of the following to occur— S. 201SP(2)(a) amended by No. 38/2012 s. 24(1). (a) the issue of a statement of compliance relating to a plan of subdivision of all or part of the land held by the landholder in respect of which the liability to pay the deferred contribution is imposed; S. 201SP(2)(b) amended by No. 38/2012 s. 24(1). (b) the making of an application for a building permit to carry out building work on all or any part of the land held by the landholder in respect of which the liability to pay the contribution is imposed. Example to s. 201SP(2) substituted by No. 31/2011 s. 14(4), amended by No. 38/2012 s. 24(2). RST Pty Ltd is a private landholder that owns land subject to GAIC. X holds 60% of the interest in RST and disposes of that interest to Y. Y has made a significant acquisition and is liable to pay 60% of the GAIC payable in respect of the land. Y defers the payment of the GAIC under this Subdivision. RST applies for a building permit to carry out work on the land. Y and RST are jointly and severally liable to pay the deferred GAIC together with the interest relating to the GAIC on or before the application for the building permit is made by RST. RST is also liable to pay 40% of the GAIC payable in respect of the land (indexed if applicable) arising from the building works. However, the time for paying both GAIC payments does not apply if RST applies for approval of the staged payment of the GAIC under Subdivision 4. (3) The time for payment of a growth areas infrastructure contribution under section 201SL does not apply in respect of the whole or part of a growth areas infrastructure contribution deferred under this Subdivision. ***building work*** does not include excluded building work; ***subdivision of land*** does not include an excluded subdivision of land. S. 201SPAA inserted by No. 66/2016 s. 16. 201SPAA Time for payment of apportioned and deferred GAIC on public purpose land subdivision (a) a growth areas infrastructure contribution imposed in respect of a dutiable transaction relating to land is deferred in whole or in part under section 201SM; and S. 201SPAA (1)(b) substituted by No. 18/2023 s. 92(1). (b) either of the following occurs— (i) a statement of compliance relating to a plan of subdivision of all or any part of that land is issued and the sole purpose of that plan is to provide for public purpose land; (ii) a non‑SOC plan of subdivision in relation to all or any part of that land is certified and the sole purpose of the acquisition of the land to which that plan relates is to provide for public purpose land. (2) The time for payment under section 201SP(1)(a) or (2)(a) (as the case requires) does not apply in respect of the whole or part of the growth areas infrastructure contribution deferred under section 201SM. (3) In addition— S. 201SPAA (3)(a) substituted by No. 18/2023 s. 92(2). (a) the proportion of the growth areas infrastructure contribution that is apportioned under section 201SOC to public purpose land (a ***PPL proportion***) must be paid within 3 months after the day on which— (i) the statement of compliance is issued; or (ii) the non‑SOC plan of subdivision is certified; and (b) the proportion of the growth areas infrastructure contribution that is apportioned under section 201SOC to any part of the land that is not public purpose land continues to be a deferred contribution (a ***deferred proportion***). (4) For the purposes of subsection (3)— (a) a reference in this Subdivision (other than section 201SM or 201SP) to a growth areas infrastructure contribution that is deferred in whole or in part under section 201SM includes a reference to a PPL proportion; and (b) a reference in this Subdivision (other than section 201SM) to a growth areas infrastructure contribution that is deferred in whole or in part under section 201SM includes a reference to a deferred proportion. ABC Pty Ltd purchases 15 hectares of land in the contribution area in June 2017. The dutiable transaction in relation to the land is the first GAIC event in relation to the land and a GAIC is imposed. ABC Pty Ltd is liable to pay the GAIC and elects under section 201SM to defer 100% of the amount payable. In December 2017, ABC Pty Ltd applies to subdivide the land for the sole purpose of providing 1·5 hectares of land for the construction of a road. On the issue of the statement of compliance relating to the plan of subdivision of land, the GAIC is apportioned between the two child lots based on the area of land each child lot bears to the parent lot. Accordingly, 10% of the GAIC is apportioned to the public purpose land (the ***PPL proportion***). This amount, as indexed under section 201SMA, and any accrued interest on this amount is payable within 3 months after the date of the issue of the statement of compliance. The remaining 90% is apportioned to the balance land (the ***deferred proportion***) and this amount continues to be deferred and subject to indexation and interest under section 201SMA until the amount becomes payable under this Subdivision. S. 201SPA inserted by No. 23/2010 s. 9, amended by Nos 31/2011 s. 15, 66/2016 s. 17(1). 201SPA Default on payment of deferred GAIC If a person does not pay the deferred growth areas infrastructure contribution when due for payment under section 201SP or 201SPAA, the amount of the contribution deferred under section 201SM becomes immediately payable as if the election of the deferral had never been made. Note to s. 201SPA amended by Nos 31/2011 s. 27(1), 66/2016 s. 17(2). If the deferred growth areas infrastructure contribution, including any indexation and interest, is not paid when due under section 201SP or 201SPAA, a tax default within the meaning of the **Taxation Administration Act 1997** will occur in respect of payment of the whole of the contribution that the person would have had to pay if the person had not deferred part of the contribution. Under Part 5 of that Act, the person will then be liable to pay interest and penalty tax from what would have been the last day for payment of the whole of the contribution under section 201SL or 201SMAA(6). S. 201SQ inserted by No. 23/2010 s. 9. 201SQ Deferred GAIC becomes a charge on the land S. 201SQ(1) substituted by No. 31/2011 s. 16(1), amended by No. 66/2016 s. 18. (1) A growth areas infrastructure contribution that has been deferred under this Subdivision and that has not been paid by the due date for payment under section 201SP or 201SPAA is a charge on the land in respect of which the contribution is imposed. (2) The charge has priority over all other encumbrances to which the land is subject. S. 201SQ(3) amended by No. 31/2011 s. 16(2). (3) If a bona fide purchaser for value of the land subject to the charge obtains a GAIC certificate from the Commissioner in respect of the land, the charge does not secure any amount of growth areas infrastructure contribution in respect of the land in excess of the amount set out in the certificate. (4) The Commissioner may register a charge on land under subsection (1) by depositing with the Registrar of Titles a certificate describing the land charged and stating that there is an unpaid growth areas infrastructure contribution in respect of the land. (5) The Registrar of Titles must, without charge, make a recording of a certificate under subsection (4) in the Register. (6) If a growth areas infrastructure contribution subject to a charge under this section is paid or the liability to pay the contribution is extinguished, the Commissioner must request the Registrar of Titles— (a) to remove or delete the charge; or (b) to make a recording in the Register of the discharge of the charge. (7) The Registrar of Titles must, without charge, comply with a request made by the Commissioner under subsection (6). Subdivision 4—Staged payment of GAIC S. 201SR inserted by No. 23/2010 s. 9. 201SR Approval by Minister for staged payment of GAIC for subdivisions or building works S. 201SR(1) amended by No. 66/2016 s. 19(1). (1) Subject to subsection (8), a person who is or may be liable to pay a growth areas infrastructure contribution in respect of— (a) the issue of a statement of compliance relating to a plan of subdivision of land; or (b) an application for a building permit to carry out work on land— may apply to the Minister in writing for approval of the staged payment of the contribution. S. 201SR(2) amended by No. 66/2016 s. 19(1). (2) Subject to subsection (8), a person who is liable to pay a growth areas infrastructure contribution imposed in respect of a dutiable transaction relating to land, the whole or part of which has been deferred under Subdivision 3, may apply to the Minister in writing for approval of the staged payment of the deferred contribution if— (a) a statement of compliance relating to a plan of subdivision of all or part of that land is to be issued; or (b) an application for a building permit to carry out work on all or part of that land is to be made. (3) An application under subsection (1) or (2) must be made before the day on which the contribution is payable. (4) The Minister may give an approval to a person under this section if the person has applied in accordance with this section. (5) The approval is subject to the following conditions— (a) the growth areas infrastructure contribution is to be paid in stages; (b) in the case of an approval relating to a plan of subdivision, each stage must relate to a specified part of the land that is to be subdivided; (c) the amount of the payment for each stage must be specified in the approval; (d) the payment for each stage must be paid by a specified date; (e) there must be a final date specified for the payment of the whole contribution; (f) if there is a failure to make a payment for any stage by the due date for that stage, the whole amount of the growth areas infrastructure contribution for which the person is liable will become payable immediately as if the approval had never been given; (g) any other condition that is agreed between the Minister and the person applying for the approval. (6) If the approval relates to a plan of subdivision, any stage that is not approved under the original approval requires a further approval by the Minister in accordance with this section. (7) Any amendment to an approval given under this section to change the due date for a payment or the amount of a payment specified in that approval requires a further approval by the Minister in accordance with this section. S. 201SR(8) repealed by No. 31/2011 s. 17, new s. 201SR(8) inserted by No. 66/2016 s. 19(2). (8) If the sole purpose of a plan of subdivision of land to which a statement of compliance referred to in subsection (1)(a) or (2)(a) relates is to provide for public purpose land, a person cannot apply to the Minister for approval of the staged payment of the proportion of the growth areas infrastructure contribution that is apportioned under section 201SGA or 201SOC (as the case requires) to public purpose land. S. 201SRA inserted by No. 23/2010 s. 9. 201SRA Subsequent owner of land in respect of which approval granted liable to pay GAIC (1) If an approval is granted under section 201SR for the staged payment of a growth areas infrastructure contribution and the ownership of the whole of the land in respect of which the contribution is imposed is transferred to a person (the ***subsequent owner***) other than the person granted the approval (the ***former owner***) as a result of the occurrence of a dutiable transaction relating to land— (a) the liability to pay the contribution is imposed on the subsequent owner from the time of the occurrence of the transaction; and (b) the liability of the former owner to pay the contribution is extinguished from the time of the occurrence of the transaction; and (c) the subsequent owner is taken to have been granted an approval for the staged payment of the contribution that the subsequent owner is liable to pay under paragraph (a); and (d) the approval taken to have been granted under paragraph (c) is subject to the same conditions as the approval granted to the former owner; and (e) the approval taken to have been granted under paragraph (c) is taken to take effect from the date the dutiable transaction relating to land occurs. (2) Within 10 days of the date of occurrence of the dutiable transaction referred to in subsection (1), the former owner must give the Minister written notice of the transaction setting out the contact details for the subsequent owner. (3) The Minister, on the application of the subsequent owner, must give to the subsequent owner a notice in the same form as the notice in section 201SU(1) subject to paragraph (c) of that section being read as if the reference to "the GAIC event" were a reference to "the dutiable transaction relating to land". S. 201SRA(4) amended by No. 11/2017 s. 79. (4) The Minister must forward a copy of the notice under subsection (3) to the Commissioner and to the Victorian Planning Authority. (5) In this section a dutiable transaction relating to land occurs at the time at which the transaction would be taken to have occurred under Chapter 2 of the **Duties Act 2000**. S. 201SS inserted by No. 23/2010 s. 9. 201SS Time for paying GAIC does not apply if approval for staged payment (1) The time for payment of a growth areas infrastructure contribution under section 201SL does not apply in respect of a growth areas infrastructure contribution which is subject to an approval under this Subdivision. (2) If an approval under this Subdivision relates to a growth areas infrastructure contribution the whole or part of which was deferred under Subdivision 3, the time for payment of that deferred contribution under section 201SP does not apply. (3) If a person given the approval does not comply with a condition of the approval the contribution becomes immediately payable as if the approval had never been given. S. 201ST inserted by No. 23/2010 s. 9. 201ST Interest payable on GAIC subject to staged payment (1) A growth areas infrastructure contribution payable in accordance with an approval under this Subdivision is subject to the payment of interest calculated at the rate that applies for the purposes of section 201SO. (2) Subject to subsection (3), the interest is calculated on a daily basis from the time by which the contribution would have been payable under section 201SL had the approval not been given until the day that the contribution is paid. (3) If an approval under this Subdivision relates to a growth areas infrastructure contribution the whole or part of which was deferred under Subdivision 3, the interest is calculated from the day the approval is given. S. 201SU inserted by No. 23/2010 s. 9. 201SU Minister must give person notice of staged payment approval (1) The Minister, on giving a person an approval under this Subdivision for or relating to the staged payment of a growth areas infrastructure contribution, must give a notice to the person which— (a) states that the Minister has given the person the approval; and (b) describes the whole of the land in respect of which the contribution is imposed; and (c) describes the GAIC event in respect of which the contribution is imposed; and (d) in the case of an approval relating to a plan of subdivision, describes the land relating to each stage that is the subject of the approval; and (e) states the due date and amount of the payment for any stage specified in the approval; and (f) states the final date for the payment of the whole contribution; and (g) contains the name and contact details of the person; and (h) contains any other information that the Minister thinks appropriate. S. 201SU(2) amended by No. 11/2017 s. 80. (2) The Minister must forward a copy of the notice to the Commissioner and to the Victorian Planning Authority. S. 201SV inserted by No. 23/2010 s. 9. 201SV Staged payment approval payments to be paid to Commissioner An amount required to be paid in accordance with an approval given under this Subdivision and the interest payable under section 201ST relating to that amount must be paid to the Commissioner by the due date for the payment of that amount specified under the approval. S. 201SW inserted by No. 23/2010 s. 9. 201SW GAIC subject to staged payment is a charge on land (1) A growth areas infrastructure contribution subject to an approval under this Subdivision that has not been paid by the due date for payment is a charge on the land in respect of which the contribution is imposed. (2) The charge has priority over all other encumbrances to which the land is subject. (3) If a bona fide purchaser for value of the land subject to the charge obtains a GAIC certificate from the Commissioner in respect of the land, the charge does not secure any amount of growth areas infrastructure contribution in respect of the land in excess of the amount set out in the certificate. (4) The Commissioner may register a charge on land under subsection (1) by depositing with the Registrar of Titles a certificate describing the land charged and stating that there is an unpaid growth areas infrastructure contribution in respect of the land. (5) The Registrar of Titles must, without charge, make a recording of a certificate under subsection (4) in the Register. (6) When a growth areas infrastructure contribution subject to a charge under this section is paid, the Commissioner must request the Registrar of Titles— (a) to remove or delete the charge; or (b) to make a recording in the Register of the discharge of the charge. (7) The Registrar of Titles must, without charge, comply with a request made by the Commissioner under subsection (6). (8) In this section a growth areas infrastructure contribution includes any interest payable under Subdivision 3, and the interest payable under section 201SV, relating to that contribution. Subdivision 5—Certificates and notice issued by Commissioner relating to GAIC S. 201SX inserted by No. 23/2010 s. 9. 201SX Commissioner to give certain certificates to persons relating to their GAIC liability (1) A person may apply to the Commissioner for a certificate under this Subdivision other than a certificate of deferral. (2) The application must be in the form approved by the Commissioner. S. 201SY inserted by No. 23/2010 s. 9. 201SY Certificate of release The Commissioner must issue to a person who is or may be liable to pay a growth areas infrastructure contribution a certificate of release of that liability if the person has applied in accordance with section 201SX and— S. 201SY(a) amended by No. 40/2016 s. 48. (a) the Commissioner is satisfied that the person has paid the whole contribution and any applicable interest or penalty tax imposed under Part 5 of the **Taxation Administration Act 1997**; or (b) if the person has deferred the payment of the whole or part of the contribution under Subdivision 3, the Commissioner is satisfied that— (i) the person has paid the deferred contribution and any interest under Subdivision 3 relating to that contribution and any applicable interest or penalty tax imposed under Part 5 of the **Taxation Administration Act 1997**; or (ii) the person has been granted a reduction under Division 3 of the whole or part of the liability to pay the contribution and the interest under Subdivision 3 relating to that contribution, and the person has paid, in the case of a part reduction, any part of the contribution and related interest remaining after the reduction and any applicable interest or penalty tax imposed under Part 5 of the **Taxation Administration Act 1997**; or S. 201SY(b)(iii) amended by No. 31/2011 s. 27(2). (iii) the liability of the person to pay the contribution has been extinguished under section 201SMAA or 201SOB; or (c) if the person has been given an approval under Subdivision 4 for the staged payment of the contribution and— (i) the Commissioner is satisfied that person has paid the whole contribution, the interest payable under section 201SV and any applicable interest or penalty tax imposed under Part 5 of the **Taxation Administration Act 1997**; or (ii) the liability of the person to pay the contribution has been extinguished under section 201SRA; or (d) the Commissioner is satisfied that the person has been granted a reduction under Division 3 of the whole or part of the liability to pay the contribution and the person has paid, in the case of a part reduction, any part of the contribution remaining after the reduction and any applicable interest or penalty tax imposed under Part 5 of the **Taxation Administration Act 1997**. S. 201SZ inserted by No. 23/2010 s. 9. 201SZ Certificate of deferral The Commissioner must issue to a person whose liability to pay the whole or part of a growth areas infrastructure contribution has been deferred under Subdivision 3, a certificate of deferral of GAIC liability. S. 201SZA inserted by No. 23/2010 s. 9. 201SZA Certificate of staged payment approval The Commissioner must issue to a person who is or may be liable to pay a growth areas infrastructure contribution a certificate of staged payment approval if— (b) the Commissioner is satisfied that the person has been given an approval under Subdivision 4 for staged payment of the whole of the contribution. S. 201SZB inserted by No. 23/2010 s. 9, amended by No. 66/2016 s. 20 (ILA s. 39B(1)). 201SZB Certificate of partial release (1) The Commissioner must issue to a person who is or may be liable to pay a growth areas infrastructure contribution a certificate of partial release of that liability if— (b) the Commissioner is satisfied that the person has been given an approval under Subdivision 4 relating to a plan of subdivision for payment of the contribution in stages and the person has paid the amount for any one of the stages and the interest payable under section 201SV relating to that stage. S. 201SZB(2) inserted by No. 66/2016 s. 20. (2) The Commissioner must issue to a person who is or may be liable to pay a PPL proportion within the meaning of section 201SPAA(3)(a) a certificate of partial release of that liability if— (b) the Commissioner is satisfied that the person has paid the PPL proportion, any interest under Subdivision 3 relating to the PPL proportion and any applicable interest or penalty tax imposed under Part 5 of the **Taxation Administration Act 1997**. S. 201SZC inserted by No. 23/2010 s. 9. 201SZC Certificate of exemption The Commissioner must issue to a person who is or may be liable to pay a growth areas infrastructure contribution a certificate of exemption of liability if— (b) the Commissioner is satisfied that the liability to pay the contribution has been exempted or is otherwise exempt under Division 3. S. 201SZD inserted by No. 23/2010 s. 9, amended by No. 18/2023 s. 93. 201SZD Certificate of no GAIC liability The Commissioner must issue to a person a certificate stating that there is, or there will be, no liability to pay a growth areas infrastructure contribution in respect of an event described in paragraph (a), (ab), (b) or (c) of section 201RA that has occurred or is to occur in relation to land in the contribution area if— (b) the Commissioner is satisfied that— (i) the event is an excluded event; or (ii) the land will not be or is not subject to a growth areas infrastructure contribution under section 201SA in respect of the event. S. 201SZE inserted by No. 23/2010 s. 9. 201SZE Certificates issued under this Subdivision (1) A certificate issued to a person under this Subdivision relating to their liability to pay a growth areas infrastructure contribution, other than a GAIC certificate, must— (a) show the date of issue of the certificate; and (b) describe the land in respect of which the contribution is imposed; and (c) describe the GAIC event in respect of which the contribution is imposed; and (d) in the case of a certificate of release, state that the person's liability to pay the contribution has been released; and (e) in the case of a certificate of deferral state— (i) that the person's liability to pay the contribution has been deferred under Subdivision 3 and the percentage of the contribution that has been deferred; and (ii) the date the person elected to defer; and (f) in the case of a certificate of staged payment approval, state that the person has been given approval under section 201SR for staged payment of the whole of the contribution; and (g) in the case of a certificate of partial release, state— (i) that the person's liability to pay the contribution has been partially released; and (ii) describe the land that relates to the stage in respect of which payment has been made and liability has been partially released; and (h) in the case of a certificate of exemption, state that the person is exempt from the liability to pay the contribution; and (i) contain the person's name and contact details; and (j) contain any other information that the Commissioner thinks appropriate. S. 201SZE(2) amended by No. 11/2017 s. 81. (2) The Commissioner must give to the Victorian Planning Authority a copy of any certificate issued under this Subdivision, other than a GAIC certificate. S. 201SZF inserted by No. 23/2010 s. 9. 201SZF GAIC certificate (1) The Commissioner must issue to a person who has applied in accordance with section 201SX, a certificate in respect of land in the contribution area— (a) describing the land; and (b) showing the amount of a growth areas infrastructure contribution— (i) that is due and unpaid in respect of the land; or S. 201SZF (1)(b)(ii) substituted by No. 31/2011 s. 18(1). (ii) imposed in respect of the land that has been deferred under Subdivision 3 or is subject to an approval for staged payment under Subdivision 4; or (iii) that would be imposed in respect of a GAIC event if it occurred in relation to the land in the financial year of the issue of the certificate; and S. 201SZF (1)(ba) inserted by No. 31/2011 s. 18(2). (ba) if a growth areas infrastructure contribution has been imposed in respect of the land, stating whether a work-in-kind agreement has been entered into by the person liable to pay that contribution to meet the whole or part of that liability; and Note to s. 201SZF (1)(ba) inserted by No. 31/2011 s. 18(2). Land may be affected by the work-in-kind agreement because it may contain an obligation to transfer part of the land or to carry out works on part of the land. (c) showing the date of issue of the certificate; and (d) containing the name and contact details of the person; and (e) containing any other information that the Commissioner thinks appropriate. (2) The information contained in a certificate issued under this section relates only to the following matters as at the date of the issue of the certificate— (a) matters affecting the land; (b) matters that are relevant to the amount of the growth areas infrastructure contribution that may be imposed in respect of a GAIC event. S. 201SZG inserted by No. 23/2010 s. 9. 201SZG Notice to Registrar regarding registration of subdivision or transfer of land S. 201SZG(1) amended by No. 18/2023 s. 94. (1) This section applies if the Commissioner issues to a person any of the following certificates that relate to the liability to pay a growth areas infrastructure contribution in respect of a transfer of land or a subdivision of land (except a subdivision of land in relation to a non‑SOC plan of subdivision) in the contribution area— (a) a certificate of release; S. 201SZG (1)(ab) inserted by No. 66/2016 s. 21. (ab) a certificate of partial release issued under section 201SZB(2); (b) a certificate of exemption; (c) a certificate of no GAIC liability; (1)(d) amended by No. 31/2011 s. 19(1). (d) in the case of a transfer of land that is a GAIC event or a transfer of land described in section 201SMAA(1)(b), a certificate of deferral; (1)(e) amended by No. 31/2011 s. 19(2). (e) in the case of a plan of subdivision of land that is a GAIC event or a transfer of land described in section 201SRA(1), a certificate of staged payment approval. Note to s. 201SZG (1)(e) inserted by No. 31/2011 s. 19(3). A subsequent owner who is liable to pay GAIC under section 201SRA due to a transfer of land can apply under section 201SX to the Commissioner for the issue of a certificate of staged payment approval under section 201SZA. In addition, under section 201SRA(3), the subsequent owner may apply to the Minister for a notice of staged payment approval in substantially the same form as under section 201SU(1). S. 201SZG(2) amended by No. 31/2011 s. 19(4). (2) Subject to subsection (2A), the Commissioner must give a notice to the person, which notifies the Registrar of Titles that (as the case requires)— (a) an instrument of transfer relating to the land may be accepted for lodgment; or (b) the requirement under section 22(1)(g) of the **Subdivision Act 1988** has been met. (2A) inserted by No. 31/2011 s. 19(5). (2A) If there is a work-in-kind agreement in force relating to the growth areas infrastructure contribution, the Commissioner must not give a notice under subsection (2) unless the Minister has advised the Commissioner that the notice may be given. Note to s. 201SZG(2A) inserted by No. 31/2011 s. 19(5). If a work-in-kind agreement relating to the growth areas infrastructure contribution contains a restriction on transferring or subdividing the land under section 201SLD, the transfer or subdivision will require the consent of the Minister before it can be registered. (3) A notice under this section must be in a form approved by the Registrar of Titles. S. 201SZH inserted by No. 23/2010 s. 9, amended by No. 11/2017 s. 82. 201SZH Commissioner may seek assistance for issuing certificates The Commissioner may seek the assistance of the Victorian Planning Authority for the purposes of deciding whether to issue a certificate under this Subdivision. S. 201SZI inserted by No. 23/2010 s. 9. 201SZI Certificate not to be taken as an assessment A certificate issued by the Commissioner under this Subdivision is not to be taken to be an assessment for the purposes of Part 10 of the **Taxation Administration Act 1997**. Subdivision 6—GAIC to be paid into Consolidated Fund S. 201SZJ inserted by No. 23/2010 s. 9, amended by No. 31/2011 s. 20 (ILA s. 39B(1)). 201SZJ Commissioner to pay GAIC into Consolidated Fund S. 201SZJ(1) amended by No. 66/2016 s. 22. (1) The Commissioner must transfer to the Consolidated Fund as soon as is practicable any money received in respect of a growth areas infrastructure contribution, including any interest paid under section 201SP, 201SPAA or 201SV and any interest or penalty tax imposed under Part 5 of the **Taxation Administration Act 1997**. S. 201SZJ(2) inserted by No. 31/2011 s. 20. (2) Any amount taken to be paid to the Commissioner under section 201SLM(1) is not required to be paid into, or transferred to, the Consolidated Fund and subsection (1) does not apply to that amount. Division 3—Exemptions and reductions of GAIC liability Pt 9B Div. 3 Subdiv. 1 (Heading and s. 201T) inserted by No. 23/2010 s. 9, repealed by No. 18/2023 s. 98. Pt 9B Div. 3 Subdiv. 2 (Heading) amended by No. 18/2023 s. 99. Subdivision 2—Exemptions other than exemptions granted by Governor in Council S. 201TA inserted by No. 23/2010 s. 9. 201TA Exemption from paying GAIC if no consideration (1) No growth areas infrastructure contribution is payable in respect of a dutiable transaction relating to land that is made for no consideration. (2) In this section ***consideration*** has the same meaning as in section 32A of the **Duties Act 2000**. S. 201TB inserted by No. 23/2010 s. 9. 201TB Exemption from paying GAIC if duties exemption would apply (1) No growth areas infrastructure contribution is payable in respect of a dutiable transaction relating to land if duty would not be chargeable in respect of such a transaction under a provision of the **Duties Act 2000** specified in subsection (2). S. 201TB(2) amended by No. 18/2023 s. 95. (2) For the purposes of subsection (1), the provisions of the **Duties Act 2000** are sections 32, 33(2), 33(3), 33(5), 34(1)(a), 34(1)(b), 34(1A), 35(1)(a), 35(1)(b), 35(1)(c), 40, 41, 42(1), 42(2), 42(3), 43(1), 44(1), 44(2), 44(3), 44(4), 45, 45A, 46(1), 46(2)(a), 46(2)(b), 46(2)(c), 47(1), 47(2), 47A(1), 48(a), 48(b), 48(c), 48(ca), 48(d), 48A, 50A, 51, 52, 54(a), 54(b), 55 and 56(1). S. 201TC inserted by No. 23/2010 s. 9. 201TC Exemption from paying GAIC for land dealings involving public authorities and councils (1) No growth areas infrastructure contribution is payable in respect of the following dutiable transactions relating to land— (a) if land vested in or held by a public authority or a municipal council— (i) is surrendered by that authority or council to the Crown; or (ii) is transferred by that authority or council to another public authority or municipal council; or (iii) is exchanged by that authority or council for land vested in or held by another public authority or municipal council; (1)(aa) inserted by No. 3/2017 s. 50(Sch. 1 item 4.2). (aa) if land vested in or held by the Head, Transport for Victoria on behalf of the Crown— (i) is transferred by the Head, Transport for Victoria on behalf of the Crown to a public authority or to a municipal council; or (ii) is exchanged by the Head, Transport for Victoria on behalf of the Crown for land vested in or held by a public authority or a municipal council; (1)(ab) inserted by No. 3/2017 s. 50(Sch. 1 item 4.2). (ab) if land vested in or held by the Secretary on behalf of the Crown— (i) is transferred by the Secretary on behalf of the Crown to the Head, Transport for Victoria on behalf of the Crown; or (ii) is exchanged by the Secretary on behalf of the Crown for land vested in or held by the Head, Transport for Victoria on behalf of the Crown; (1)(ac) inserted by No. 43/2021 s. 131. (ac) if land vested in or held by the Suburban Rail Loop Authority (or a subsidiary of the Authority) on behalf of the Crown— (i) is transferred by the Suburban Rail Loop Authority (or a subsidiary of the Authority) on behalf the Crown to a Minister or Secretary to a Department on behalf of the Crown, a public authority or to a municipal council; or (ii) is exchanged by the Suburban Rail Loop Authority (or a subsidiary of the Authority) on behalf of the Crown for land vested in or held by a Minister or Secretary to a Department on behalf of the Crown, a public authority or a municipal council; S. 201TC(1)(b) amended by Nos 6/2010 s. 203(1) (Sch. 6 item 35.3) (as amended by No. 45/2010 s. 22), 61/2011 s. 25(Sch. 1 item 7.2(a)), 70/2013 s. 4(Sch. 2 item 36.5), 11/2017 s. 83, 25/2025 s. 106(Sch. 1 item 32.5). (b) if land vested in or held by the Secretary to the Department of Transport and Planning— S. 201TC(1) (b)(i) amended by Nos 6/2010 s. 203(1) (Sch. 6 item 35.4) (as amended by No. 45/2010 s. 22), 61/2011 s. 25(Sch. 1 item 7.2(b)), 70/2013 s. 4(Sch. 2 item 36.5), 11/2017 s. 83, 25/2025 s. 106(Sch. 1 item 32.5). (i) is transferred by the Secretary to the Department of Transport and Planning on behalf of the Crown to a public authority or to a municipal council; or S. 201TC(1) (b)(ii) amended by Nos 6/2010 s. 203(1) (Sch. 6 item 35.4) (as amended by No. 45/2010 s. 22), 61/2011 s. 25(Sch. 1 item 7.2(b)), 70/2013 s. 4(Sch. 2 item 36.5), 11/2017 s. 83 25/2025 s. 106(Sch. 1 item 32.5). (ii) is exchanged by the Secretary to the Department of Transport and Planning on behalf of the Crown for land vested in or held by a public authority or a municipal council. S. 201TC(2) repealed by No. 66/2016 s. 23. S. 201TD inserted by No. 23/2010 s. 9. 201TD Exemption for transfer of land by owner to superannuation fund or to beneficiaries (1) No growth areas infrastructure contribution is payable in respect of land that is— (a) transferred to the trustee of a complying superannuation fund by the owner of the land; or (b) transferred from the trustee of that fund to the beneficiaries of the fund. (2) In this section ***complying superannuation fund*** has the same meaning as in section 3(1) of the **Duties Act 2000**. Subdivision 3—Reductions and exemptions granted by the Governor in Council or Minister S. 201TE (Heading) amended by No. 18/2023 s. 100(1). S. 201TE inserted by No. 23/2010 s. 9, substituted by No. 31/2011 s. 21. 201TE Governor in Council may grant reduction or exemption of GAIC in certain circumstances (1) The Governor in Council, on the recommendation of the Minister, may grant a reduction of the whole or part, or an exemption from the whole, of the liability of a person to pay a growth areas infrastructure contribution if— (a) the person has applied in accordance with this section; and S. 201TE(1)(b) substituted by No. 18/2023 s. 100(2). (b) the Governor in Council is satisfied that— (i) the liability would cause the person financial hardship; or (ii) exceptional circumstances exist. (2) Despite subsection (1), the Governor in Council must not grant a reduction or exemption in respect of liability to pay a growth areas infrastructure contribution the whole or part of which has been deferred under Subdivision 3 of Division 2. (3) Subject to this section, an application under this section may be made to the Minister by a person on whom a growth areas infrastructure contribution is imposed in relation to land in the contribution area. (4) An application must be made before the day on which the contribution is payable. (5) A person may not apply under this section for a reduction or exemption in respect of a growth areas infrastructure contribution the whole or part of which has been deferred under Subdivision 3 of Division 2. S. 201TE(6) amended by No. 11/2017 s. 84. (6) Before recommending the grant of a reduction or exemption under this section, the Minister must consult with the Victorian Planning Authority and the Treasurer. (7) The Governor in Council may impose conditions on a reduction or exemption granted under this section. (8) If a person fails to comply with a condition imposed on the grant of a reduction or exemption under this section, the reduction or exemption is taken never to have been granted. S. 201TF inserted by No. 23/2010 s. 9. 201TF Reduction of GAIC if agreement to provide State infrastructure or funds (1) Subject to subsection (2), a person on whom a growth areas infrastructure contribution is imposed in relation to land in the contribution area may apply to the Minister for a reduction of the whole or part of the liability to pay that contribution if— S. 201TF(1)(a) amended by No. 31/2011 s. 27(3). (a) the person or a former owner of the land has entered into an agreement of a class described in subsection (3); and (b) the agreement relates to the provision of State infrastructure on any part of the land in respect of which the contribution is imposed or on any other land in the growth area in which that land is located. (2) An application under subsection (1) must be made before the day on which the contribution is payable. (3) For the purposes of subsection (1), the classes of agreements are— (a) an agreement that was entered into before the first announcement day between the person, or a former owner of the land, and an agency for the person or former owner to provide— (i) State infrastructure; or (ii) land for State infrastructure; or (iii) a combination of State infrastructure and the payment of money to the agency to provide State infrastructure; or (b) an agreement between the person, or a former owner of the land, and an agency, to pay money to the agency to provide State infrastructure or land for State infrastructure that was entered into— (i) in the case of type A land, type B‑1 land or type B-2 land, on or after the relevant day for that land and ending immediately before the commencement day; (ii) in the case of type C land, before the relevant day. (4) The Minister may grant a reduction of the whole or part of the liability of a person to pay a growth areas infrastructure contribution if the person has applied in accordance with this section. (5) Despite subsection (4), if the agreement entered into by a person is of a class described in subsection (3)(b) and the contribution amount exceeds $2 million, the Minister may grant a reduction of the person's liability to pay a growth areas infrastructure contribution only with the agreement of the Treasurer. S. 201TF(6) amended by No. 6/2010 s. 203(1) (Sch. 6 item 35.5) (as amended by No. 45/2010 s. 22), substituted by No. 61/2011 s. 25(Sch. 1 item 7.3), amended by Nos 70/2013 s. 4(Sch. 2 item 36.6), 11/2017 s. 85, 25/2025 s. 106(Sch. 1 item 32.6). (6) In this section ***agency*** means a public authority or the Secretary to the Department of Transport and Planning. S. 201TG (Heading) substituted by No. 31/2011 s. 22(1). S. 201TG inserted by No. 23/2010 s. 9. 201TG Notice of determination of application (1) If the Governor in Council or the Minister grants a reduction to a person under this Subdivision of the person's liability to pay a growth areas infrastructure contribution, the Minister must give the person a notice which states— (a) that the reduction has been granted; and (b) the proportion of the liability that is reduced; and (c) that the person is no longer liable to pay the proportion of the contribution that is subject to the reduction. (2) If the Governor in Council grants an exemption to a person under this Subdivision relating to the person's liability to pay a growth areas infrastructure contribution, the Minister must give the person a notice which states that the person— (a) has been granted an exemption from the liability to pay the contribution; and (b) is no longer liable to pay the contribution. If a person is exempted from the liability to pay a growth areas infrastructure contribution in respect of a GAIC event, liability may be imposed in respect of the next GAIC event (see section 201S(1)). S. 201TG(2A) inserted by No. 31/2011 s. 22(2). (2A) If the Governor in Council or the Minister refuses a person's application under this Subdivision, the Minister must give the person a notice which states that the application is refused. (3) A notice given to a person under this section must— (a) specify any conditions of any reduction or exemption from the liability to pay a growth areas infrastructure contribution that has been granted; and (b) describe the land in respect of which the contribution is imposed; and (c) describe the GAIC event in respect of which the contribution is imposed; and (d) contain the name and contact details of the person; and (e) contain any other information that the Governor in Council or the Minister determines to be appropriate. S. 201TG(4) amended by No. 11/2017 s. 86. (4) The Minister must forward a copy of a notice given under this section to the Commissioner and to the Victorian Planning Authority. Pt 9B Div. 3 Subdiv. 4 (Heading and ss 201TH–201TM) inserted by No. 23/2010 s. 9, amended by Nos 31/2011 s. 27(4), 11/2017 s. 87, repealed by No. 18/2023 s. 101. Pt 9B Div. 4 (Heading) amended by No. 11/2017 s. 88. Division 4—Powers and duties of Victorian Planning Authority, Commissioner and Registrar of Titles regarding GAIC S. 201U (Heading) amended by No. 11/2017 s. 89(1). S. 201U inserted by No. 23/2010 s. 9. 201U Victorian Planning Authority to keep record of contribution area S. 201U(1) amended by No. 11/2017 s. 89(2). (1) The Victorian Planning Authority must keep a record, in accordance with the regulations (if any), of— (a) all land that is in the contribution area from time to time; and (b) any land that is removed from the contribution area from time to time. (2) Records kept under subsection (1) may be in the form of a map or a plan. S. 201UA inserted by No. 23/2010 s. 9, amended by No. 11/2017 s. 90. 201UA Access to records and information relating to GAIC The Victorian Planning Authority, in accordance with the regulations (if any), may make any record kept under section 201U and any information kept in connection with the performance of its functions under this Part available— (a) to the Commissioner for the purposes of exercising or performing his or her functions, powers and duties relating to growth areas infrastructure contributions under this Part or the **Taxation Administration Act 1997**; or (b) to the Secretary to the Department for the purposes of administering this Part; or (c) in connection with the administration of this Part, including for the purposes of any legal proceedings arising out of the imposition of a growth areas infrastructure contribution or a report of those proceedings; or (d) in accordance with a requirement imposed under an Act. S. 201UAA (Heading) amended by No. 11/2017 s. 91(1). S. 201UAA inserted by No. 23/2010 s. 9, amended by No. 11/2017 s. 91(2). 201UAA Victorian Planning Authority to inform Commissioner when precinct structure plan applies to contribution area land The Victorian Planning Authority must, within 10 days of any land in the contribution area becoming part of a precinct structure plan area, give to the Commissioner in writing the following information— (a) a description of the land; (b) the date that the notice of approval of the amendment to the planning scheme, which made the land part of the precinct structure plan area, was published in the Government Gazette. S. 201UAB (Heading) amended by No. 11/2017 s. 92(1). S. 201UAB inserted by No. 23/2010 s. 9. 201UAB Victorian Planning Authority may request council to provide information about contribution area land S. 201UAB(1) amended by No. 11/2017 s. 92(2). (1) The Victorian Planning Authority may, for the purposes of carrying out any function conferred on it under this Part, make a written request to a municipal council to provide the Authority with information relating to any land within the municipal district of that council that is within a growth area. S. 201UAB(2) amended by No. 11/2017 s. 92(2). (2) A municipal council must as soon as possible provide the Victorian Planning Authority with the information requested under subsection (1). S. 201UB (Heading) amended by No. 11/2017 s. 93(1). S. 201UB inserted by No. 23/2010 s. 9. 201UB Victorian Planning Authority to notify the Registrar of land subject to GAIC S. 201UB(1) amended by No. 11/2017 s. 93(2). (1) The Victorian Planning Authority must lodge with the Registrar of Titles, an application to record a notification on a folio of the Register relating to land in respect of which a growth areas infrastructure contribution may be payable. (2) An application under this section must be in a form approved by the Registrar of Titles. S. 201UC inserted by No. 23/2010 s. 9. 201UC Application to remove recording on land relating to GAIC S. 201UC(1) amended by No. 11/2017 s. 94. (1) An application to remove a recording of a notification described under section 201UB must be lodged with the Registrar of Titles by the Victorian Planning Authority if— (a) the land is no longer in the contribution area; or (b) the application under section 201UB to record the notification was made in error; or (c) the land is not subject to liability for a growth areas infrastructure contribution. (2) An application to remove a recording of a notification described under section 201UB must be lodged with the Registrar of Titles by the Commissioner if he or she— (a) issues a certificate of partial release or a certificate of release relating to the land; and (b) is satisfied that the growth areas infrastructure contribution that may be imposed in respect of the land has been fully discharged. (3) An application under this section must be in a form approved by the Registrar of Titles. S. 201UD inserted by No. 23/2010 s. 9. 201UD Registrar to make a recording on land that may be subject to GAIC The Registrar of Titles, on receiving an application under section 201UB relating to land, must, without charge, record a notification on each folio of the Register relating to that land indicating that a growth areas infrastructure contribution may be payable in respect of the land. S. 201UE inserted by No. 23/2010 s. 9. 201UE Registrar to remove recordings on land not subject to GAIC The Registrar of Titles must amend the Register to remove any recording of a notification on a folio of the Register made under section 201UD relating to land on receipt of an application under section 201UC relating to that land. S. 201UF inserted by No. 23/2010 s. 9. 201UF No entitlement to compensation in connection with Registrar's duties A person is not entitled to receive from the Registrar of Titles any damages or compensation for anything done by the Registrar of Titles in compliance with section 201UD or 201UE or anything arising from that compliance. S. 201UG (Heading) amended by No. 11/2017 s. 95(1). S. 201UG inserted by No. 23/2010 s. 9. 201UG Registrar not to accept transfer unless accompanied by notice or application from Commissioner or Victorian Planning Authority (1) This section applies if there is a recording on a folio of the Register made under section 201UD relating to land indicating that a growth areas infrastructure contribution may be payable in respect of that land. (2) The Registrar of Titles must not accept the lodgment of an instrument of transfer of the whole or any part of the land unless the instrument of transfer is accompanied by— (a) a notice relating to that land issued by the Commissioner under section 201SZG; or S. 201UG(2)(b) amended by No. 11/2017 s. 95(2). (b) an application relating to that land made under section 201UC by the Victorian Planning Authority or the Commissioner. Division 5—Growth areas funds S. 201V inserted by No. 23/2010 s. 9. 201V Establishment of growth areas funds (1) There must be established in the Public Account as part of the Trust Fund— (a) an account to be known as the Growth Areas Public Transport Fund; and (b) an account to be known as the Building New Communities Fund. (2) There must be paid into each Fund— (a) 50% of all money received by the Commissioner in respect of growth areas infrastructure contributions; and (b) interest received from the investment of money in the Fund. S. 201V(3) inserted by No. 31/2011 s. 23. (3) Subsection (2) does not apply to any amount taken to be paid to the Commissioner under section 201SLM(1). S. 201V(4) inserted by No. 31/2011 s. 23. (4) The Consolidated Fund is appropriated to the extent necessary for the purposes of subsection (2)(a). S. 201VA inserted by No. 23/2010 s. 9. 201VA Application of Growth Areas Public Transport Fund There must be paid out of the Growth Areas Public Transport Fund amounts authorised by the Minister with the approval of the Treasurer— (a) to be used to provide financial assistance for or with respect to the following matters— (i) capital works for State funded public transport infrastructure in any growth area; (ii) the acquisition of land and other infrastructure necessary or required for the establishment, operation or maintenance of infrastructure referred to in subparagraph (i); and (b) for the payment of any recurrent costs relating to the provision of a new public transport service in a growth area for a maximum of 5 years after the commencement of that service; and (c) for the payment of the costs and expenses incurred by the Commissioner as a result of exercising or performing his or her functions, powers and duties relating to growth areas infrastructure contributions. S. 201VB inserted by No. 23/2010 s. 9. 201VB Application of Building New Communities Fund S. 201VB(1) amended by No. 31/2011 s. 24. (1) There must be paid out of the Building New Communities Fund amounts authorised by the Minister to be used to provide financial assistance for or with respect to capital works for State funded infrastructure in any growth area including the following— (a) transport infrastructure including walking and cycling but excluding major public transport infrastructure; (b) community infrastructure including health facilities, education facilities, regional libraries, neighbourhood houses and major recreation facilities; (c) environmental infrastructure including regional open space, trails and creek protection; (d) economic infrastructure including providing access to information and technology and infrastructure supporting the development of commerce and industry; (e) the acquisition of land and other infrastructure necessary or required for the establishment or maintenance of any infrastructure referred to in this subsection. (2) The Minister must not authorise the payment of an amount of $2 million or more from the Building New Communities Fund for the purpose of particular capital works, except with the approval of the Treasurer. S. 201VC (Heading) amended by No. 11/2017 s. 96(1). S. 201VC inserted by No. 23/2010 s. 9. 201VC Department and Victorian Planning Authority to report on GAIC and growth area funds (1) The Department must include in its annual report of operations under section 45 of the **Financial Management Act 1994**— (a) details of the income and expenditure of the Growth Areas Public Transport Fund and the Building New Communities Fund including— (i) details of projects funded from each Fund; and (ii) separate details of the income and expenditure of each Fund in respect of each growth area; and (b) the proportion of all money, received by the Commissioner in respect of growth areas infrastructure contributions relating to each growth area since the commencement day, that has been paid out in relation to that growth area since that day; and S. 201VC(1)(c) amended by No. 31/2011 s. 25(1). (c) the balance of each Fund; and S. 201VC(1)(d) inserted by No. 31/2011 s. 25(2), amended by No. 11/2017 s. 96(2). (d) the value of all work-in-kind agreements (within the meaning of section 201SLC(1)(e)), determined to have been performed or partly performed by the Victorian Planning Authority under section 201SLL, in respect of each growth area; and S. 201VC(1)(e) inserted by No. 31/2011 s. 25(2). (e) details of the projects completed or contributed to under work-in-kind agreements in each growth area. S. 201VC(2) amended by No. 11/2017 s. 96(2). (2) The Victorian Planning Authority must include in its annual report of operations under section 45 of the **Financial Management Act 1994** information on the operation of the GAIC scheme under this Part. S. 201VC(3) inserted by No. 31/2011 s. 25(3). (3) Subsection (1)(b) does not apply to any amount taken to be paid to the Commissioner under section 201SLM(1).