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2015 Review

Terms of Reference

On 21 June 2013, the Commission received terms of reference asking it to review the methods used to calculate the relativities for distributing the pool of Goods and Services Tax (GST) among the States and Territories, to apply from 2015-16. 

Letter of Transmittal (PDF 92 KB)
Methodology Review (PDF 807 KB)
Supplementary Terms of Reference (PDF 581 KB
Treatment of Large and Volatile State Revenues (PDF 260 KB) 

Further information on the additional terms of reference requesting advice on the treatment of large and volatile State revenues. 

 

Final Report

The report was provided to the Treasurer on Friday 27 February 2015, in accordance with the terms of reference. The Treasurer released the report to the States on 2 April 2015. The report was released publicly on 9 April 2015.

Volume 1 - Main Report (PDF 2.90 MB)
Volume 1 - Main Report (DOCX 3.01 MB)
Volume 2 - Assessments (DOCX 2.39 MB)

 

Treasurers Determination

On 6 May 2015 the Treasurer accepted the Commission’s recommendations of GST revenue sharing relativities to apply in 2015-16. 

 

 

Supporting Information

CGC - CGC Terminology.pdf (PDF 352 KB) CGC Terminology (DOCX 40 KB)
The GST Distribution Model (PDF 318 KB) The GST Distribution Model (DOCX 84 KB)
Update processes (PDF 243 KB) Update processes (DOCX 46 KB)

Supporting data

 

Consultation

Significant Changes Since the Draft Report
State Responses to Issues From Heads of Treasuries Discussions
Update and Supplementary Issues For the 2015 Review
State Responses to the Draft Report
Commission Position and Staff Discussion Papers
Initial State Submissions
Public Submissions
Capital Cost Index
Simplifying the Interstate Wage Regression Costs
Socio-economic Status and Characteristics of Indigenous Populations
Remoteness Classification

 

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