GST 2013

State tax reform: GST distribution review

Source: Taxation In Australia Journal Article

Published Date: 1 Apr 2013


The following is an edited transcript of Bruce Carter’s presentation at The Tax Institute/Australian Tax Research Foundation’s event, Revolutionising state taxes — finding a way forward, held in Adelaide on 13 December 2012. Bruce discusses the key concepts of horizontal fiscal equalisation (HFE) and vertical fiscal imbalance (VFI), which impact how GST revenue collected by the Federal Government is distributed among the states and territories. He talks about his involvement in the GST distribution panel and working with Nick Greiner and John Brumby. He also analyses the numbers and discusses what they really mean for the states and territories and how they impact on the amount of revenue a state or territory receives from the federal government.

Sorry, this is subscriber only content.

To gain access to this material and much more - Subscribe Now.

(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).

Already a Subscriber? Login now


The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))


The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.


GST 2013

Share this page