The impact of the GST package on Commonwealth-State relations
Source: Australian Tax Research Foundation
Published Date: 1 Jan 2000
The Federal Government’s GST package involved major reform of financial relations between the Commonwealth and the States. It included earmarking of all GST revenue for the States and distribution of that revenue on fiscal equalisation principles. Other provisions included abolition of Financial Assistance Grants to the States, the wholesale sales tax and selected State taxes.
This monograph provides comprehensive analysis of the impact of the full GST package on Australian federal financial relations and proposes measures by which the package could be improved.
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Details
- Published By: David Collins
- Published On:1 Jan 2000
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