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PLANNING AND ENVIRONMENT ACT 1987 - SECT 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 .

Notes

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.

Note

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.



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