2015 GST Review

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. This page contains the Commission's response to the terms of reference, including supporting documentation. 


R2015 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.

On 6 May 2015 the Treasurer accepted the Commission’s recommendations of GST revenue sharing relativities to apply in 2015-16. The Treasurer's response, and other Government responses can be found on the Response by Governments page.


Supporting Documentation


Supporting Material

General consultation

R2015 - Significant Changes Since the Draft Report December 2014
R2015 - State Responses to Issues From Heads of Treasuries Discussions November 2014
R2015 - Update and Supplementary Issues For the 2015 Review September 2014
R2015 - State Responses to the Draft Report September 2014
R2015 - Telepresence and Discussion Papers April 2014
R2015 - Commission Position and Staff Discussion Papers October 2013
R2015 - Records of Meetings With State Treasurers August 2013
R2015 - State Submissions On the Terms of Reference July 2013
R2015 - Public Submissions  

Specific issues 

R2015 - A Capital Cost Index April 2014
R2015 - Simplifying the Interstate Wage Regression Costs March 2014
R2015 - Socio-economic Status and Characteristics of Indigenous Populations July 2013
R2015 - Remoteness Classification June 2013
R2015 - Advice to Australian Treasury on Disability Care June 2013
R2015 - Consultant Reports  

Terms of Reference

Letter from the Treasurer

On 24 December 2014 the Chairman received a letter from the Treasurer requesting advice on the treatment of large and volatile State revenues. The Commission responded to the Treasurer’s request on 27 February 2015. The Treasurer released the Commission's response to the public on 9 April 2015.

R2015 - Letter from the Treasurer