Commonwealth Grants Commission

Owning Institution:

GST distribution and state investment needs

This paper explains how the Commission assesses state investment needs by using schools investment as an example. It provides a step-by-step guide to the assessment method, and highlights the influence of user-populations and what states collectively spend on infrastructure types.

The framework for the treatment of Commonwealth payments in GST distribution

This paper explains the Commission’s framework for determining which Commonwealth payments to include when calculating a state’s GST revenue.

States’ GST needs over a decade

Each year, the Commonwealth Treasurer asks the Commission to provide recommendations for the distribution of the Goods and Services Tax (GST) pool among the states and territories (states). This paper provides an overview of each state’s GST needs over the past decade, and the main...

Some international themes in fiscal equalisation: an Australian perspective

Many countries allocate funds to regional governments to reduce disparities in government services. This is generally known as horizontal fiscal equalisation. Countries implement it in different ways, and with slightly different goals. This paper considers four well established systems, identifying differences and common themes.

Why states get different shares of GST

This paper explains how state circumstances differ, and how this drives Australian states’ differing shares of the GST pool. It explains how the Commission measures states’ different needs and the main drivers of different needs across the country.