In response to terms of reference from the Commonwealth Treasurer, the Commission has reviewed the methodology it uses to calculate the relativities for distributing the pool of GST among the states and territories, to apply from 2025-26. Review Outcomes presents the Commission’s final position on the issues considered throughout the consultation process.
The Commission’s Assessment Methodology describes the Commission’s framework and assessment methods, including changes made as part of the 2025 Methodology Review.
GST Relativities 2025-26 sets out the relativities recommended by the Commission to distribute the GST revenue to states and territories. The recommended relativities use the methods as described in the 2025 Methodology Review.
The 2024 Update responds to the Commonwealth Treasurer’s request for an update to the relativities used to distribute GST revenue to states and territories.
