{"id":"F2005L03286","name":"A New Tax System (Commonwealth-State Financial Arrangements) Act 1999 - Determination of the Guaranteed Minimum Amount (20/06/2005)","slug":"a-new-tax-system-commonwealth-state-financial-arrangements-act-1999-determination-of-the-guaranteed-","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":38593,"registerId":"commonwealth-F2005L03286-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"A New Tax System (Commonwealth-State Financial Arrangements) Act 1999 - Determination of the Guaranteed Minimum Amount (20/06/2005)","content":"COMMONWEALTH OF AUSTRALIA  \nA New Tax System (Commonwealth-State Financial Arrangements) Act 1999  \nDETERMINATION OF THE GUARANTEED MINIMUM AMOUNT\n\nWHEREAS in accordance with clause 2 of Schedule 1 to the A New Tax System (Commonwealth-State Financial Arrangements) Act 1999, the Treasurer must, before 20 June in a transitional GST year, determine the guaranteed minimum amount for each State for the GST year.\n\nNOW THEREFORE I, Peter Howard Costello, Treasurer of the Commonwealth of Australia, hereby DETERMINE the following guaranteed minimum amounts for the 2004-05 GST year:\n\n| State                        | 2004-05 Guaranteed Minimum Amount, $ |\n| ---------------------------- | ------------------------------------ |\n| New South Wales              | 9,675,648,832                        |\n| Victoria                     | 7,050,366,184                        |\n| Queensland                   | 6,559,715,212                        |\n| Western Australia            | 3,373,983,415                        |\n| South Australia              | 3,118,081,371                        |\n| Tasmania                     | 1,329,411,409                        |\n| Australian Capital Territory | 624,777,804                          |\n| Northern Territory           | 1,589,530,476                        |\n| Total                        | 33,321,514,703                       |\n\nDated this 20th day of June 2005\n\n![](image.001.png)\n\nPETER COSTELLO\n\nTreasurer","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1916},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The determination performs exactly the function authorized by clause 2 of Schedule 1 to the parent Act—specifying guaranteed minimum amounts for the relevant GST year. There is no expansion beyond the original statutory purpose."},"complexity_factors":["Single tabular determination containing only specific dollar amounts","No legislative provisions, conditional logic, or operative text beyond the recitals","No defined terms or cross-references within the instrument itself"],"plain_english_summary":"This determination by the Federal Treasurer sets the guaranteed minimum GST payments to each Australian state and territory for 2004–05, totaling $33.32 billion. \n\nIf actual GST distributions fall below those floors the Commonwealth tops up the difference, protecting state budgets during the GST transitional period. It is made under the A New Tax System (Commonwealth–State Financial Arrangements) Act 1999 and required before 20 June each transitional year."}},"importantCases":[],"_links":{"self":"/api/acts/a-new-tax-system-commonwealth-state-financial-arrangements-act-1999-determination-of-the-guaranteed-","history":"/api/acts/a-new-tax-system-commonwealth-state-financial-arrangements-act-1999-determination-of-the-guaranteed-/history","analysis":"/api/acts/a-new-tax-system-commonwealth-state-financial-arrangements-act-1999-determination-of-the-guaranteed-/analysis","conflicts":"/api/acts/a-new-tax-system-commonwealth-state-financial-arrangements-act-1999-determination-of-the-guaranteed-/conflicts","importantCases":"/api/acts/a-new-tax-system-commonwealth-state-financial-arrangements-act-1999-determination-of-the-guaranteed-/important-cases","documents":"/api/acts/a-new-tax-system-commonwealth-state-financial-arrangements-act-1999-determination-of-the-guaranteed-/documents"}}