{"id":"F2018L01014","name":"Determination of the GST Revenue Sharing Relativities for 2018-19 in Accordance with the Federal Financial Relations Act 2009","slug":"determination-of-the-gst-revenue-sharing-relativities-for-2018-19-in-accordance-with-the-federal-fin","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":97713,"registerId":"commonwealth-F2018L01014-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"COMMONWEALTH OF AUSTRALIA","sectionType":"section","heading":"COMMONWEALTH OF AUSTRALIA","content":"##### COMMONWEALTH OF AUSTRALIA\n\n##### Federal Financial Relations Act 2009 \n\nDETERMINATION OF THE GST REVENUE SHARING RELATIVITIES FOR 2018\\-19 IN ACCORDANCE WITH THE FEDERAL FINANCIAL RELATIONS ACT 2009\n\nWHEREAS Section 8 of the Federal Financial Relations Act 2009 allows the Treasurer to make a determination of the GST revenue sharing relativity for a State, for a payment year,\n\nNOW THEREFORE I, SCOTT JOHN MORRISON, Treasurer, hereby DETERMINE that the GST revenue sharing relativity for each State for the 2018\\-19 payment year is as follows:\n\n```html\n

State

GST Revenue Sharing Relativity Factor 2018-19

New South Wales

0.85517

Victoria

0.98670

Queensland

1.09584

Western Australia

0.47287

South Australia

1.47727

Tasmania

1.76706

Australian Capital Territory

1.18070

Northern Territory

4.25816

\n```\n\n```html\n

SCOTT JOHN MORRISON


Dated: 4 July 2018

\n```","sortOrder":0},{"sectionNumber":"Federal Financial Relations Act 2009","sectionType":"section","heading":"Federal Financial Relations Act 2009","content":"##### Federal Financial Relations Act 2009 \n\nDETERMINATION OF THE GST REVENUE SHARING RELATIVITIES FOR 2018\\-19 IN ACCORDANCE WITH THE FEDERAL FINANCIAL RELATIONS ACT 2009\n\nWHEREAS Section 8 of the Federal Financial Relations Act 2009 allows the Treasurer to make a determination of the GST revenue sharing relativity for a State, for a payment year,\n\nNOW THEREFORE I, SCOTT JOHN MORRISON, Treasurer, hereby DETERMINE that the GST revenue sharing relativity for each State for the 2018\\-19 payment year is as follows:\n\n```html\n

State

GST Revenue Sharing Relativity Factor 2018-19

New South Wales

0.85517

Victoria

0.98670

Queensland

1.09584

Western Australia

0.47287

South Australia

1.47727

Tasmania

1.76706

Australian Capital Territory

1.18070

Northern Territory

4.25816

\n```\n\n```html\n

SCOTT JOHN MORRISON


Dated: 4 July 2018

\n```","sortOrder":1}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument does not change the statutory scope of the Federal Financial Relations Act 2009. It is an exercise of the power granted by section 8 to set year‑specific GST relativity factors and applies only to the 2018–19 payment year; it does not amend the Act or alter the underlying distribution methodology."},"complexity_factors":["Statutory authority is straightforward and explicit: exercise of power under section 8 of the Federal Financial Relations Act 2009 (text: “Section 8 … allows the Treasurer to make a determination”).","Form is numeric and tabular: a single table gives eight jurisdictional relativity factors (NSW, VIC, QLD, WA, SA, TAS, ACT, NT) for the 2018–19 payment year — requires accurate transcription and application in payment calculations.","Temporal scope is limited: the instrument applies to one payment year (2018–19), making it administratively routine rather than a legislative reform.","Fiscal consequence: although legally simple, the numbers reallocate GST revenue between jurisdictions, so small numeric changes can have material budgetary effects.","Procedural simplicity but operational dependency: the determination is brief and non‑technical in text, yet its correct use depends on broader Treasury accounting and intergovernmental payment processes not detailed here."],"plain_english_summary":"This determination records the Treasurer’s annual setting of GST revenue‑sharing relativity factors for each State and Territory for the 2018–19 payment year. It supplies the numerical factors used to calculate how the national GST pool is divided, directly affecting State and Territory budgets and cash flows.\n\nThe determination is made under section 8 of the Federal Financial Relations Act 2009 and specifies year‑specific relativity values only; it does not itself amend the Act or change the underlying distribution method."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This determination performs exactly the function intended by section 8 of the Federal Financial Relations Act 2009: annually setting GST revenue sharing relativities. The scope has not expanded beyond this specific purpose."},"complexity_factors":["Single operative provision: one table of eight numerical values","No defined terms within the instrument itself","No cross-references to other legislation beyond the empowering provision (section 8 of the FFR Act)","No conditional logic, exceptions, or procedural requirements","Extremely short: approximately 200 words of substantive content excluding the table","The complexity lies entirely in the external methodology used by the Commonwealth Grants Commission to calculate the factors, not in this legal instrument"],"plain_english_summary":"This Treasurer’s determination fixes the 2018–19 GST “relativities” — per‑person adjustment factors that decide how the federal GST pool is divided among Australia’s states and territories. It shifts billions: the Northern Territory receives very high relativities (reflecting remote service costs) while Western Australia’s is very low (reflecting strong mining revenue), directly shaping each jurisdiction’s fiscal capacity."}},"importantCases":[],"_links":{"self":"/api/acts/determination-of-the-gst-revenue-sharing-relativities-for-2018-19-in-accordance-with-the-federal-fin","history":"/api/acts/determination-of-the-gst-revenue-sharing-relativities-for-2018-19-in-accordance-with-the-federal-fin/history","analysis":"/api/acts/determination-of-the-gst-revenue-sharing-relativities-for-2018-19-in-accordance-with-the-federal-fin/analysis","conflicts":"/api/acts/determination-of-the-gst-revenue-sharing-relativities-for-2018-19-in-accordance-with-the-federal-fin/conflicts","importantCases":"/api/acts/determination-of-the-gst-revenue-sharing-relativities-for-2018-19-in-accordance-with-the-federal-fin/important-cases","documents":"/api/acts/determination-of-the-gst-revenue-sharing-relativities-for-2018-19-in-accordance-with-the-federal-fin/documents"}}