The GAIC scheme concerns the following municipalities:
- General or specific advice on liability and trigger events
- Staged payment applications
- Applications to defer liability
- Undue hardship applications
In the landmark decision of Frontlink Pty Ltd v Commissioner of State Revenue  VSC 25 handed down on 11 February 2016, the Court confirmed that if a developer is required to divest land for a public purpose, then it is possible to do so without triggering GAIC.