Yesterday, affected residents were angered by the agreement, which revived the previously rejected $95,000-a-hectare tax.

The tax applies to land sold or subdivided in areas soon to be included in the urban growth boundary, such as Devon Meadows and Clyde.

Under the agreement, properties of 10 hectares and less would be exempt from the GAIC.

Rather than paying the tax up front, 70 per cent of the tax would be deferred until the point of development.

The agreement was a backflip for the opposition, which had pledged not to support the GAIC unless it was 100 per cent payable only at the point of development.

Opposition planning spokesman Matthew Guy today told the Journal that the Coalition would stand by its pledge - if re-elected.

''I acknowledge there would be people with more than 10 hectares, and I say to them hang on for seven months, and we'll pursue a 100 per cent compliance model of GAIC.''

More details in the Journal next week.