When and to whom the GAIC is payable
201SL When and to whom the GAIC is payable
S. 201SL(1) amended by No. 66/2016 s. 12.
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—
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.
in the case of liability arising from the certification of a non‑SOC plan of subdivision, within 3 months after the liability arises;
in the case of liability arising from an application for a building permit, before the permit is issued;
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.
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.
Note
The circumstances in which liability may arise later than the time at which a GAIC event occurs are set out in section 201SD.
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.
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).
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—
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).
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).
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S. 201SLA inserted by No. 23/2010 s. 9.
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