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Victoria’s Growth Areas Infrastructure Contribution (GAIC) and Windfall Gains Tax (WGT) regimes – divergent by design paper

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Published on 28 Jul 22 by NATIONAL DIVISION, THE TAX INSTITUTE

The paper covers:

  • What GAIC applies to and how the regime operates
  • What WGT will apply to and how the new regime will operate
  • Similarities and differences between the two regimes
  • Divergent transactional outcomes
  • Practice management strategies.

Author profile

Michael Taylor-Sands
Michael advises on property development transactions and joint ventures, structuring of acquisitions, divestments and commercial transactions. He has experience advising residential and commercial property developers in connection with income tax, stamp duty, GST, land tax and GAIC, as they impact land procurement and delivery structures. He is a current committee member of UDIA, PCA and the SRO State Taxes Consultative Committee. He represented the UDIA in consultations with Government on both GAIC (2005) and WGT (2021) and has unique insight into the formulation and implementation of both regimes as a result. - Current at 15 August 2022
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