Go to top of page


The terms of reference for each GST inquiry require the CGC to measure the relative fiscal capacities of State and Territory governments to inform the recommended distribution of GST revenue.

The links below contain detailed information and consultation documents for each Inquiry including:

  • The Treasurer's terms of reference
  • Final Report (when released)
  • Supporting data and other information
  • Consultation on assessment issues, including discussion papers and State responses.


2020 Review and Related Updates

    Inquiry Details Final Report
    2020 Review The final report was provided to governments on 28 February 2020 and publicly released on 16 March 2020.
    2021 Update  

    2015 Review and Related Updates

    Inquiry Details Final Report
    2019 Update   2019 Update Report (PDF 2.54MB) 2019 Update Report (DOCX 4.41MB)
    2018 Update 2018 Update Report (HTML) 2018 Update Report (PDF 1.73 MB) 2018 Update Report (DOCX 4.58 MB)
    2017 Update   2017 Update Report (PDF 1.91 MB) 2017 Update Report (DOCX 2.38 MB)
    2016 Update   2016 Update Report (PDF 1.78 MB) 2016 Update Report (DOCX 2.17 MB)
    2015 Review 2015 Review Report (HTML) 2015 Review Report (PDF 2.90 MB) 2015 Review Report (DOCX 3.01 MB)

    For prior year Review and Update reports or related documentation, please contact the CGC via secretary [at] cgc.gov.au (subject: Reports%20Request%3A) (email)