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Publications

Occasional Papers

The Commission's Occasional Papers provide an overview of topical and background issues associated with horizontal fiscal equalisation, the distribution of the GST pool, and the role of the Commission.

Occasional Paper #4 New arrangements for distributing GST

Occasional paper new arrangements for distributing GST (PDF 179K) Occasional paper new arrangements for distributing GST (DOCX 168KB)

Occasional Paper #3 Mining revenue and GST distribution

Occasional paper mining revenue and the GST distribution (PDF 231K) Occasional paper mining revenue and the GST distribution (DOCX 121KB)

Occasional Paper #2 GST distribution and tax reform

Occasional paper GST distribution and state tax reform (PDF 264KB) Occasional paper GST distribution and state tax reform (DOCX 130KB)

Occasional Paper #1 Impact of the COVID-19 pandemic on GST distribution. 

Occasional paper COVID-19 (PDF 308KB) Occasional paper COVID-19 (DOCX 134KB)

Research papers

The Commission's Research Papers provide further detail on the topical and background issues associated with horizontal fiscal equalisation, the distribution of the GST pool, and the role of the Commission.

Research Paper #2 Why states get different shares of GST

Research paper why states get different shares of GST (PDF 908KB) Research paper why states get different shares of GST (DOCX 2.11MB)

Research Paper #1 Fiscal equalisation and mining booms

Research paper fiscal equalisation and mining booms (PDF 778KB) Research paper fiscal equalisation and mining booms (DOCX 3.88MB)
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