2015 Review
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Terms of Reference
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.
Letter of Transmittal
Methodology Review
Supplementary Terms of Reference
Treatment of Large and Volatile State Revenues
Further information on the additional terms of reference requesting advice on the treatment of large and volatile State revenues.
Final 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.
Volume 1 - Main Report
Volume 2 - Assessments
Volume 2 - Attachments
Response to Treasurer's letter on treatment of large and volatile state revenues
Treasurers Determination
On 6 May 2015 the Treasurer accepted the Commission’s recommendations of GST revenue sharing relativities to apply in 2015-16.
Signed Determination for 2015-16 Relativities - 6 May 2015
Supporting Information
Main method changes since the Draft Report
Quality Assurance Strategic Plan
CGC - CGC Terminology
The GST Distribution Model
Update processes
Supporting data
1. Population data.xlsx
2. The Adjusted Budget Summary
3. The Assessed Budget Summary
3. The Assessed Budget
4. Analysis of Relativities - Difference from EPC
5. Analysis of Change from previous update
6. Revenue and Expense ratios
7. The Assessed Budget - Detailed tables