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Australian Government - GST Distribution Review

GST Distribution Review
Second Interim Report

June 2012

This report outlines the Panel's interim views on the positions and proposals put forward by the States and other interested parties in response to the additional Terms of Reference (issued on 17 November 2011) and Supplementary Issues Paper (December 2011).

After considering submissions and further consultation, the Panel will draw together its recommendations in a final report to be presented to the Commonwealth Treasurer later this year.

Consolidated version 3.1MB 1.3MB
Preliminaries 177KB -
Foreword from the Panel 161KB -
Introduction 167KB -
Chapter 1 - The tax system in Australia 786KB -
Chapter 2 - The assessment of revenues in the current HFE system 298KB -
Chapter 3 - Does HFE provide a disincentive to State tax reform? 323KB -
Chapter 4 - State mineral royalties and the Commonwealth’s resource tax reforms 530KB -
Chapter 5 - HFE and State tax reform 359KB -
Chapter 6 - Drawing the ideas together 173KB -
Appendix A: Terms of Reference 91KB -
Appendix B: Key developments in taxation 158KB -
Appendix C: The AFTS findings regarding State taxes and mineral royalties 139KB -
Appendix D: Policy Transition Group’s recommendation on State royalties 109KB -
Appendix E: The effect of different royalty rates over 10 years of an MRRT project 116KB -
Appendix F: State royalties on MRRT and PRRT commodities 145KB -
Glossary 151KB -
Acronyms 66KB -
References 138KB -