Appendix C:  Parameter Estimates and Further Information
Parameter Estimates used in this Paper
Table C1 sets out the population series used in this Paper.
Table C1:  Population by State

The population series that underlie per capita estimates in this Paper for 2001‑02 and 2002‑03 are projections for 31 December 2001 and 31 December 2002 respectively. These projections were prepared by the Australian Bureau of Statistics (ABS) and are on the basis of assumptions agreed to by the Commonwealth Treasury.
Table C2 sets out the parameters used in this Paper, rounded to the nearest quarter.
Table C2:  Parameters

(a)	Unadjusted for the impact of indirect tax reform.
(b)	Adjusted for the impact of indirect tax reform.

The parameters for population in 2001‑02 and 2002‑03 are based on the estimated annual growth in the Australian population to 31 December 2001 and 31 December 2002 respectively.
The first consumer price index (CPI) parameters listed for 2001‑02 and 2002‑03 are based on estimated year-average growth in headline CPI in the year to the March quarter 2002 and the year to the March quarter 2003 respectively, including the estimated impact of indirect tax reform. The second CPI parameters listed for 2001‑02 and 2002‑03 are based on estimated year‑average growth in headline CPI in the year to the March quarter 2002 and the year to the March quarter 2003 respectively, excluding the estimated impact of indirect tax reform. 
The choice of CPI parameter to be used in calculating payments that are subject to indexation is determined by legislation or other arrangements.
Further Information
A number of ABS publications also provide information that is relevant to analysing Commonwealth financial relations with other levels of government, including:
•	Taxation Revenue, Australia (Cat. No. 5506.0);
•	Government Finance Statistics, Australia (Cat. No. 5512.0);
•	Government Finance Statistics — Concepts, Sources and Methods (Cat. No. 5514.0);
•	Information Paper: Developments in Government Finance Statistics, Australia (Cat. No. 5516.0); and
•	Information Paper: Accruals Based Government Finance Statistics, Australia (Cat. No. 5517.0).
Some of the data presented in this paper are drawn from the Commonwealth Grants Commission’s Report on State Revenue Sharing Relativities 2002 Update and 2001‑02 mid‑year budget updates.