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2021 Update

Terms of Reference

On 11 February 2021 the Commission received terms of reference for the 2021 Update. The Commission will produce relativities for 2021-22 in accordance with the Commonwealth’s new equalisation arrangements enacted in the Treasury Laws Amendment (Making Sure Every State and Territory Gets Their Fair Share of GST) Act 2018.

2021 Update Terms of reference (PDF 2.6MB)  


Final Report

The Commission provided the report to the Treasurer and the States on 26 February 2021, in accordance with the terms of reference. The report was released publicly on 15 March 2021.

Final Report (PDF 3.6MB) Final Report (DOCX 1.8MB)

Treasurer's Determination

Signed Determination for 2021-22 Relativities


Supporting Information

U2021 Report Executive summary (PDF 302KB) U2021 Report Executive summary (DOCX 533KB)
NSW summary (PDF 148KB) NSW summary (DOCX 534KB)
Vic summary (PDF 144KB) Vic summary (DOCX 535KB)
Qld summary (PDF 178KB) Qld summary (DOCX 534KB)
WA summary (PDF 173KB) WA summary (DOCX 533KB)
SA summary (PDF 178KB) SA summary (DOCX 536KB)
Tas summary (PDF 149KB) Tas summary (DOCX 533KB)
ACT summary (PDF 152KB) ACT summary (DOCX 535KB)
NT summary (PDF 174KB) NT summary (DOCX 534KB)


Supporting Data

1. Population data (XLSX 81KB) 5. Analysis of change from previous update (XLSX 107KB)
2. Adjusted budget (XLSX 283KB) 6. Revenue and Expense ratios (XLSX 142KB)
3. Assessed budget (XLSX 329KB) 7. Calculation of relativities (XLSX 92KB)
4. Analysis of relativities - difference from EPC (XLSX 110KB) 8. Relativities and population long-term time series (XLSX 59KB)



On 26 November 2020 the Commission sent States a short paper about a change of data on Indigenous grants in community health. Some States provided comments through letter or email, while others made formal submissions or chose not to respond. The Commission has reflected States’ comments in its final report. 

New issues - Indigenous grants data (PDF 208KB) New Issues - Indigenous grants (DOCX 32KB)


On 29 October 2020 the Commission released a second paper on new issues affecting the 2021 Update, related to the proposed treatment of Commonwealth payments. Submissions were received in November 2020.

New Issues for the 2021 Update - Commonwealth payments (PDF 446KB) New Issues for the 2021 Update - Commonwealth payments (DOCX 163KB)


NSW government chose not to make a submission Vic government (PDF 227KB)
Qld government (PDF 536KB) WA government (PDF 140KB)
SA government (PDF 125KB) Tas government (PDF 364KB)
ACT government (PDF 3030KB) NT government (PDF 165KB)


On 24 August 2020 the Commission released a paper on new issues affecting the 2021 Update, including whether policy responses to the COVID-19 pandemic will have any implications for the methodology for measuring relative fiscal capacities. Submissions were received in October 2020.

New Issues for the 2021 Update (PDF 793KB) New Issues for the 2021 Update (DOCX 262KB)


NSW government (PDF 204KB) Vic government (PDF 292KB)
Qld government (PDF 612KB) WA government (PDF 446KB)
SA government (PDF 117KB) Tas government (PDF 454KB)
ACT government (PDF 394KB) NT government (PDF 207KB)