2011 Update Report

Chairman's press release

Download full report (PDF and RTF)


Preliminaries
Copyright
Letter of transmittal
Acknowledgements
Terms of reference
Executive summary
Overview
The task
Recommendations and comments
Illustrative distribution of the GST
What determines State distributions of the GST?
Why have GST shares and relativities changed?
What has changed in each State since the 2010 Review?
- New South Wales
- Victoria
- Queensland
- Western Australia
- South Australia
- Tasmania
- Australian Capital Territory
- Northern Territory

1 Commonwealth-State financial relations
The Australian framework for Federal financial relations
Horizontal fiscal equalisation
Role of the Commonwealth Grants Commission
 
2 Achieving equalisation
The principle
Implementing equalisation
3 Update processes
The terms of reference
Other guidelines
Conducting the update
4 New issues in this update
Updating the Interstate wages assessment
Treatment of iron ore fines in the Mining revenue assessment
Comparability of mining data
Welfare and housing assessment - data on income of child protection clients
Services to communities assessment
Correction of errors
Treatment of natural disasters
Treatment of health reforms
Treatment of other Commonwealth payments

thumbnail_fileNew issues - Discussion paper and State responses
thumbnail_fileInterstate wage costs - Discussion paper and State responses
5 Why the relativities have changed
The changes between 2010 Review and 2011 Update relativities
The effect of the changes in relativities on GST revenue
Why the relativities change
Which revenues, Commonwealth payments and services caused the changes?
Detailed effect of all changes in revenue and expense assessments
6 Relativities over time
Average relativities
Annual relativities
List of boxes
Box 1-1 The Intergovernmental Agreement (IGA) on Federal Financial Relations
Box 4-1 Treatment of natural disasters
Box 5-1 Mining royalties and the GST
Box 5-2 The effect of increased Commonwealth payments on the GST distribution
Attachments
A Populations
B Calculation of GST relativities
C GST relativities
D Quality assurance in this update
  

Commission terminology
 
Acronyms

SUPPORTING INFORMATION

State of the States - Descriptive material on the fiscal positions of the States

State of the States - Full Download

Data downloads - Excel spreadsheets supporting the relativities

Treatment of Commonwealth Payments

Other links - State taxation tables and other useful links

Treasuries' feedback on the 2011 Update Report, supporting material and processes 

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