Review Outcomes includes a chapter for each assessment category the Commission uses to assess states’ relative fiscal capacities, covering the Commission’s final position on the issues considered in the review. It also includes chapters for the geography, socio‑economic status and wage costs drivers, which apply across a number of assessment categories.

Each chapter contains: 

• an overview of the issues considered in the review

• a summary of state views raised in the consultation process and the Commission’s response 

• the Commission’s decision on each issue.

There are also chapters on:

• the Commission’s approach to horizontal fiscal equalisation, supporting principles and assessment guidelines

• flexibility to consider method changes between reviews. 

The GST impacts of method changes are included where there has been a change to the method.