Index

A
A New Tax System
(Commonwealth-State Financial Arrangements — Consequential Provisions) Act 1999, 1
(Commonwealth-State Financial Arrangements) Act 1999, 1, 9, 12, 17
Australian Capital Territory
Special Revenue Assistance, 16
Australian Taxation Office (ATO), 8, 38
B
Budget Balancing Assistance (BBA), 2, 6–7, 12–15
C
Commonwealth Grants Commission
Commonwealth Grants Commission Act, 1973, 18
Horizontal Fiscal Equalisation (HFE), 18
methodology review, 19–20
Report on State Revenue Sharing Relativities 2002 Update, 9, 16, 20, 90
Commonwealth-State financial relations, 1, 6, 12
D
Diesel Subsidies, Off-road, 14–15
E
Excise
Low Alcohol Beer, 7, 13
F
Financial Assistance Grants forgone, 14–15, 21
Financial Institutions Duty, 1, 6, 13–15, 17
First Home Owners Scheme, 1, 6, 14–15
Fiscal developments, States and Territories, 31
G
General purpose assistance, 26
General revenue assistance, 2, 9, 12
Payments, 9
Goods and services tax (GST)
Administration costs, 8, 14–15, 38
Administration Performance Agreement, 8
Distribution of revenue, 10–11
Measures, 38
Revenue, 2–5, 9–15, 37–39
Guaranteed Minimum Amount (GMA), 7, 12–15, 21
H
Health Care Grants (HCGs), 9–11, 18, 21
Horizontal Fiscal Equalisation (HFE), 9, 17–22, 26
Commonwealth Grants Commission, 18, 22
I
Intergovernmental Agreement on the Reform of Commonwealth-State Financial Relations, 17, 19
L
Loan Council, 32–36, 41
Allocations, 33, 35, 36
Arrangements, 29, 32
General government sector cash deficit, 36
Local government
Local Government (Financial Assistance) Act 1995, 23, 25–27
Low Alcohol Beer, 7, 13
M
Ministerial Council for Commonwealth-State Financial Relations, 7, 8, 13, 21
Mirror tax arrangements, 17
N
National Competition Council, 16
National Competition Policy Payments, 2, 12, 16
Net debt, 30
Net debt, State, 30
Non-financial public sector, 29–33
Cash deficit, 36
General government, 29
P
Parameter estimates, 89
R
Revenue Replacement Payments, 7, 14–15
Road funding, 26
S
Special Revenue Assistance, 2, 12, 16–17
Specific Purpose Payments, 2, 3, 23–26, 41–87
Direct to local government, 3, 23, 41, 84–87
Through, 3, 23–25, 65
To, 2, 23–25, 41
Stamp Duty, 1, 6, 13, 17
State non‑financial public sector net debt, 32
States and Territories, fiscal development, 29
T
Taxes
Accomodation, 14–15
Wholesale sales tax, 14–15, 37
The New Tax System, 1, 7, 37
U
Uniform Presentation Framework, 29, 33–34