Miscellaneous 2000

The impact of the GST package on Commonwealth-State relations

Source: Australian Tax Research Foundation

Published Date: 1 Jan 2000


The Federal Government’s GST package involved major reform of financial relations between the Commonwealth and the States. It included earmarking of all GST revenue for the States and distribution of that revenue on fiscal equalisation principles. Other provisions included abolition of Financial Assistance Grants to the States, the wholesale sales tax and selected State taxes.

This monograph provides comprehensive analysis of the impact of the full GST package on Australian federal financial relations and proposes measures by which the package could be improved.

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Miscellaneous 2000

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