GST Distribution Review
Final Report

October 2012

This is the Panel's final report to the Treasurer, and outlines its findings and recommendations on issues included in its original Terms of Reference (issued 31 March 2011) and supplementary Terms of Reference (issued on 17 November 2011).

HTML	PDF	RTF/DOC
Consolidated version	3.1MB	2.5MB
Preliminaries	212KB	-
Foreword from the Panel	487KB	-
Executive Summary	336KB	-
Chapter 1 - What is HFE? — A review of the literature	243KB	-
Chapter 2 - The contrast between models of equalisation	266KB	-
Chapter 3 - Examining alternative equalisation approaches	343KB	-
Chapter 4 - Improving HFE system governance	281KB	-
Chapter 5 - Improving communication and transparency	338KB	-
Chapter 6 - Greater stability of GST shares and methodology improvements	315KB	-
Chapter 7 - Assessing mining revenue and expenditure	422KB	-
Chapter 8 - State mining royalties and the MRRT	776KB	-
Chapter 9 - Efficiency and tax reform	217KB	-
Chapter 10 - The role of HFE in Indigenous service provision	240KB	-
Chapter 11 - Ensuring the GST pool is robust and stable	323KB	-
Chapter 12 - HFE and federal finances in the longer term	378KB	-
Appendix A: Terms of Reference	91KB	-
Appendix B: Aspects of vertical and horizontal equity in government policy action	514KB	-
Appendix C: Ideas considered but not adopted	132KB	-
Appendix D: Alternative mining scenarios	120KB	-
Appendix E: Stabilised pool options	120KB	-
Appendix F: Changes in State fiscal capacities over time	149KB	-
Appendix G: OECD VAT rates	159KB	-
Appendix H: Consultations	200KB	-
Glossary	138KB	-
Acronyms	99KB	-
References	170KB	-