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
