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Australian Government - GST Distribution Review

GST Distribution Review
Interim Report

March 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 initial Terms of Reference (issued on 30 March 2011) and Issues Paper (July 2011).

The Panel received additional Terms of Reference on 17 November 2011, and will produce a second interim report addressing these in mid-2012. Following this, and 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.

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Consolidated version 4.30MB 1.05MB
Preliminaries 254KB -
Foreword from the Panel 118KB -
Introduction 331KB -
Chapter 1 - The role and purpose of Horizontal Fiscal Equalisation 472KB -
Chapter 2 - Predictability and stability of HFE outcomes 373KB -
Chapter 3 - Simplicity: Can the GST distribution process be made simpler? 467KB -
Chapter 4 - HFE and efficiency 427KB -
Chapter 5 - HFE and Commonwealth payments to the States 337KB -
Chapter 6 - HFE and the mining boom 382KB -
Chapter 7 - HFE and the costs of services to the Indigenous population 366KB -
Chapter 8 - Governance and communication 304KB -
Chapter 9 - Drawing ideas together 232KB -
Appendix A: Terms of Reference 110KB -
Appendix B: Supplementary argument for HFE 151KB -
Appendix C: Total Revenue Charts - all States 157KB -
Glossary 170KB -
Acronyms 90KB -
References 818KB -