2025 Methodology Review

Terms of reference

Quality Assurance Framework

Welcome to the 2025 Methodology Review

On 9 February 2023, the Commonwealth Treasurer issued terms of reference requesting the Commission to review the methods it uses to recommend the distribution of GST revenue to states and territories. 

On 21 February 2025, the Commission received supplementary terms of reference with additional requirements for the treatment of certain Commonwealth payments.

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Consultation

The Commission has consulted closely with states and territories throughout the Review.
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GST Relativities 2025-26: New Issues

The discussion paper sets out the new issues and Commonwealth payments in the recommended GST relativities for 2025-26, including the implications of some of the method changes from the Review.
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Review Outcomes

The outcomes of the 2025 Methodology Review will present the Commission’s final position on the issues considered throughout the consultation process.
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Acknowledgements

Acknowledgements

The Commission appreciates the co-operation extended to the Commission and its staff during this review by staff of the Commonwealth Treasury, state and territory treasuries and other agencies.

The Commission greatly appreciates the dedication and commitment of its staff, and thanks them for their extensive work in undertaking the 2025 Methodology Review.