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Australian Government - GST Distribution Review

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).

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 -