The amount of GST a state or territory needs depends on its economic, social and demographic characteristics. The research paper looks at state GST needs over a decade and the main reasons for changes. The paper provides an overview of the drivers of states' fiscal capacities and the impact that changes in states' circumstances can have on GST needs.
This paper compares the systems for fiscal equalisation between regional governments in Australia, Canada, Germany and Switzerland. It looks at how resource endowments bring challenges for fiscal equalisation, and how revenue equalisation can influence policy decisions in different countries.
The 2022 Update responds to the Commonwealth Treasurer’s request for an update to the relativities used to distribute GST revenue to states and territories.
This paper details the Commission’s approach to assessing state’s mining revenue capacity and the impact the assessment has on GST revenue distributions.
This paper briefly outlines the arrangements to distribute GST revenue among to states and territories legislated by the Commonwealth Parliament in 2018.