{"id":"F2005L03287","name":"Determination of the Final Per Capita Relativities for 2004-05 in Accordance with the A New Tax System (Commonwealth-State Financial Arrangements) Act 1999","slug":"determination-of-the-final-per-capita-relativities-for-2004-05-in-accordance-with-the-a-new-tax-syst","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":38594,"registerId":"commonwealth-F2005L03287-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Determination of the Final Per Capita Relativities for 2004-05 in Accordance with the A New Tax System (Commonwealth-State Financial Arrangements) Act 1999","content":"![](image.001.png)\n\nCOMMONWEALTH OF AUSTRALIA\n\nA New Tax System (Commonwealth-State Financial Arrangements) Act 1999\n\nDETERMINATION OF THE FINAL PER CAPITA RELATIVITIES FOR 2004-05 IN ACCORDANCE WITH THE A NEW TAX SYSTEM (COMMONWEALTH-STATE FINANCIAL ARRANGEMENTS) ACT 1999\n\nWHEREAS Section 9 of the Act requires the Treasurer to make a determination in writing before 10 June in the current GST year of the relativities factor for a State;\n\nNOW THEREFORE I, PETER HOWARD COSTELLO, Treasurer of the Commonwealth of Australia, hereby DETERMINE that the final GST per capita relativities factors for each State and Territory for 2004-05 are as follows:\n\n2004-05 Relativities for a GST Pool\n\n|                              | GST Relativities |\n| ---------------------------- | ---------------- |\n| New South Wales              | 0.86750          |\n| Victoria                     | 0.86534          |\n| Queensland                   | 1.05504          |\n| Western Australia            | 1.03054          |\n| South Australia              | 1.20407          |\n| Tasmania                     | 1.55939          |\n| Australian Capital Territory | 1.12930          |\n| Northern Territory           | 4.26538          |\n\nDated this 25th day of May 2005\n\nPETER HOWARD COSTELLO  \nTreasurer","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1421},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"This instrument performs the exact annual function contemplated by Section 9 of the parent Act — determining relativities for the specified financial year. It neither expands nor constrains the statutory authority."},"complexity_factors":["Single table of predetermined numerical values with no operative legal text","No conditional logic, exceptions, or triggers","No defined terms or interpretation provisions","Refers only to the enabling power (Section 9) without complex cross-referencing"],"plain_english_summary":"The Treasurer’s declaration sets the 2004–05 GST revenue‑sharing formula: Australia pools GST receipts and redistributes them to states and territories using relativity factors that adjust each jurisdiction’s share based on capacity to raise revenue and the cost of providing services. \n\nThis horizontal fiscal equalisation system reduces disparities so all states can fund comparable hospitals, schools and roads — poorer or remote jurisdictions receive higher relativities, wealthier ones receive less."}},"importantCases":[],"_links":{"self":"/api/acts/determination-of-the-final-per-capita-relativities-for-2004-05-in-accordance-with-the-a-new-tax-syst","history":"/api/acts/determination-of-the-final-per-capita-relativities-for-2004-05-in-accordance-with-the-a-new-tax-syst/history","analysis":"/api/acts/determination-of-the-final-per-capita-relativities-for-2004-05-in-accordance-with-the-a-new-tax-syst/analysis","conflicts":"/api/acts/determination-of-the-final-per-capita-relativities-for-2004-05-in-accordance-with-the-a-new-tax-syst/conflicts","importantCases":"/api/acts/determination-of-the-final-per-capita-relativities-for-2004-05-in-accordance-with-the-a-new-tax-syst/important-cases","documents":"/api/acts/determination-of-the-final-per-capita-relativities-for-2004-05-in-accordance-with-the-a-new-tax-syst/documents"}}