This paper presents the Commission’s interim positions on the objective of horizontal fiscal equalisation (HFE), supporting principles and guidelines, and addresses associated implementation issues. It has been informed by a first round of consultations with the States and Territories. The positions taken in this paper will provide initial guidance for the Commission’s further work on assessment methods, but will remain open to further consultation and possible adjustment over the remaining course of the review. Any comments should be addressed to This email address is being protected from spambots. You need JavaScript enabled to view it..


Commission Position Paper