The tax is payable once on any parcel of land, but:
* Does not apply to land less than 0.41hectares.
* Will not apply when the land is sold for lots between 0.41 hectares and 2 hectares, if the lot has a house on it. However, GAIC will apply when the land is subdivided or developed.
* It will not be paid if the land is eemed "undevelopable" due to native vegetation or other factors.
* Property in the path of the Outer Metropolitan Ring/E6 Transport Corridor or Regional Rail Link is not planned to be zoned for urban development and the GAIC will not apply.
* Land now classified as a 'township zone' will not be charged.
* The tax will not be paid on land where there are building permits for a new single dwelling or building permits for work with a value of less than $1 million.
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