Index

A
A New Tax System (Commonwealth‑State Financial Arrangements) Act 1999 · 1, 7
A New Tax System (Commonwealth‑State Financial Arrangements — Consequential Provisions) Act 1999 · 1
Accommodation taxes · 6, 11–12
Australian Capital Territory
General government sector · 32
Non-financial public sector · 32
Special Revenue Assistance · 13
Australian Loan Council · See Loan Council
Australian Taxation Office · 6, 39–41
B
Budget Balancing Assistance · 2–3, 10–12
C
Commonwealth Grants Commission
Assessments · 14, 17
Commonwealth Grants Commission Act 1973 · 16
Horizontal fiscal equalisation · 16–19
Methodology reviews · 17–18
Report on State Revenue Sharing Relativities 2001 Update · 7, 13, 18
Commonwealth-State financial relations · 1–6, 10
F
Financial Assistance Grants · 11–12, 18, 24, 25
Financial Institutions Duty · 1, 6, 10, 16
First Home Owners Scheme · 1, 6, 11–12
Fiscal developments · 27–32
Australian Capital Territory · 32
New South Wales · 29
Northern Territory · 32
Queensland · 30
South Australia · 31
Tasmania · 31
Victoria · 30
Western Australia · 30
G
Gambling taxes · 11–12
General purpose assistance
Local government · 23–25
Specific Purpose Payments · 23–25
General revenue assistance · 2, 10–16, 23
Goods and services tax
Credits · 38
Measures · 38–41
Flexible administration of GST errors · 40
GDP-adjusted method for calculating GST remittances · 40
Input tax credits for motor vehicles · 39
Lodgement of GST returns on a quarterly basis · 39
Provision of revenue to the States · 1–6, 7–20
Registrations · 6, 40
Revenue · 37–38
Guaranteed Minimum Amount · 10–12, 19–20
H
Health Care Grants · 7
Horizontal fiscal equalisation · 7, 16–20, 24
Commonwealth Grants Commission · 16–19
I
Intergovernmental Agreement on the Reform of Commonwealth‑State Financial Relations · 1, 14
L
Loan Council · 32–35
Allocations · 32–35
Local Government (Financial Assistance) Act 1995 · 23
M
Ministerial Council for Commonwealth‑State Financial Relations · 1, 6, 7, 10, 18
Mirror taxes · 14, 16
N
National Competition Council · 13
National Competition Policy Payments · 2–3, 10, 13
New South Wales
General government sector · 29
Non-financial public sector · 29
Northern Territory
General government sector · 32
Non-financial public sector · 32
O
Off-road diesel subsidies · 11–12
P
Parameter estimates · 99-100
Q
Queensland
General government sector · 30
Non-financial public sector · 30
R
Revenue Replacement Payments · 14–16
Road funding · 24–25
S
Safety net arrangements · 14–16
South Australia
General government sector · 31
Non-financial public sector · 31
Special Revenue Assistance · 2–3, 10, 13
Specific Purpose Payments · 2, 21–23
Direct to local government · 21
Through the States · 3, 21–23
To the States · 2, 21–23
Stamp duty · 1, 6, 10, 16
States and Territories
Cash surplus · 27–28
Commonwealth payments · 2–5, 7–20
Fiscal developments · 27–32
General government sector · 27
General purpose assistance · 23
General revenue assistance · 2
Goods and services tax administration costs · 6, 11–12
Goods and services tax revenue provision · 1–6, 7–20
Net debt · 28–29
Non-financial public sector · 27
Specific Purpose Payments · 2, 21–23
Taxes · 1, 6
T
Tasmania
General government sector · 31
Non-financial public sector · 31
Tax reform · 10
Taxes
Accommodation · 6, 11–12
Alcohol · 14–16
Debits · 16
Diesel · 37
Land · 16
Mirror · 14–16
Payroll · 16
Petroleum · 14–16, 37
Stamp duty · 1, 6, 10, 16
Tobacco · 14–16
Wholesales sales tax · 37
The New Tax System · 1, 6, 24, 37
V
Victoria
General government sector · 30
Non-financial public sector · 30
W
Western Australia
General government sector · 30
Non-financial public sector · 30
Wholesale sales tax payments · 11–12