Commonwealth financial assistance grants to local government take the forms of general purpose grants, and grants for roads known as identified local road grants. The level of assistance has been declining as a proportion of gross domestic product because the formula used to calculate assistance does not provide growth in the real level of per...

The Australian federal system, established in 1901, is one of the oldest functioning federal systems in the world. It grew out of a political culture in which separate colonies operated as independent units and was an integral part of the Federation deal between the colonies. However, in recent years the system has come under increasing...

The annual budget is perhaps a Commonwealth government’s most important political, economic and social document. This research brief contains an overview of the main stages in the budget process, some of the key concepts underlying the content and presentation of the budget, some terms used, and issues in the budget’s focus, content, format and reporting.

Since the mid-1990s, the government has made important changes to excises, and has proposed major changes to the excise on fuels. Richard Webb examines and analyses these changes.

1 July 2000 saw major changes to Commonwealth–state financial relations, notably the introduction of the goods and services tax (GST) and the payment of the revenue from this tax to the states. Richard Webb examines developments since the changes were implemented and some issues in Commonwealth–state financial relations.