You are here Home Reports for government 2025 Methodology Review 2025 Methodology Review Main navigation In this section Reports for government 2025 Review Consultation What is a methodology review? 2023 Update 2022 Update 2021 Update 2020 Review 2019 Update 2018 Update 2017 Update 2016 Update 2015 Review Terms of Reference On 9 February 2023, 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 2025-26. Terms of Reference pdf (341.48 KB)