Significant changes since the Draft Report

As part of the 2025 Methodology Review Terms of Reference issued by the Commonwealth Treasurer, the Commission was asked to consult with states and territories (states) on any substantive changes to the methods proposed in the 
Draft Report.

This paper sets out the substantive and minor changes since the Draft Report, the reasons for those changes, and includes indicative GST impacts of the new methods reflecting the changes since the Draft Report.