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2020 Review

After the release of the 2020 Review Final Report in March 2020, the Commission sought feedback on the way it had conducted the review process. A summary of feedback and the Commission's response is now available. 

Commission response to feedback on review process (PDF 172KB)  Commission response to feedback on review process (DOCX 145KB)



Terms of Reference

On 29 November 2016, 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 2020-21. The Commission received supplementary terms of reference on 6 October 2019 relating to the mining revenue assessment.

Methodology Review (PDF 494 KB)
Supplementary terms of reference 2020 (PDF 184 KB)  

Final Report

The Commission provided the report to the Treasurer on Friday 28 February 2020, in accordance with the terms of reference, and made it available to the States on the same day. The report was released publicly on 16 March 2020.

R2020 Report Executive summary (PDF 68KB) R2020 Report Executive summary (DOCX 518KB)
R2020 Report Volume 1 - GST Relativities  (PDF 3MB) R2020 Report Volume 1 - GST relativities (DOCX 3.6MB)
R2020 Report Volume 2 Part A (Ch1-4) (PDF 1.64 MB) R2020 Report Volume 2 Part A (Ch1-4) (DOCX 336KB)
R2020 Report Volume 2 Part B (Ch5-18) (DOCX 1.2MB)
R2020 Report Volume 2 Part B (Ch19-33) (DOCX 1.3MB)

Treasurer's Determination

Signed Determination for 2020-21 Relativities


Supporting information

Overview of the 2020 Review (PDF 560KB) Overview of the 2020 Review (DOCX 142KB)
Relativities - latest and historical (PDF 560KB) Relativities - latest and historical (DOCX 158KB)
Differences in fiscal capacities (PDF 532KB) Differences in fiscal capacities (DOCX 181 KB)
Horizontal fiscal equalisation (PDF 522KB) Horizontal fiscal equalisation (DOCX 107KB)
Glossary of key terms (PDF 526KB) Glossary of key terms (DOCX 144KB)
NSW summary (PDF 556KB) NSW summary  (DOCX 169KB)
Vic summary (PDF 555KB) Vic summary (DOCX 160KB)
Qld summary  (PDF 555KB) Qld summary (DOCX 168KB)
WA summary  (PDF 555KB) WA summary (DOCX 158KB)
SA summary (PDF 554KB) SA summary (DOCX 166KB)
Tas summary (PDF 551KB) Tas summary (DOCX 151KB)
ACT summary (PDF 552KB) ACT summary  (DOCX 158KB)
NT summary (PDF 551KB) NT summary (DOCX 158KB)

Supporting data

1.Population data (XLSX 801KB) 2. Adjusted budget (XLSX 792KB)
3.Assessed budget (XLSX 726KB) 4.Analysis of relativities - difference from EPC (XLSX 150KB)
5.Analysis of change from previous update (XLSX 1.65MB) 6.Revenue and expense ratios (XLSX 654KB)
7.Calculation of relativities (XLSX 571KB) 8.Relativities over time and GST populations (XLSX 79KB)



Significant changes since the draft report
New issues
Consultation on specific issues
Staff draft assessment papers
Staff research papers
The Principle of HFE and its Implementation
Quality assurance strategic plan
Work Program