{"id":"F2006L02015","name":"A New Tax System (Commonwealth-State Financial Arrangements) Act 1999 - Determination of the Guaranteed Minimum Amount (20/06/2006)","slug":"f2006l02015","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":363069,"registerId":"commonwealth-F2006L02015-current","compilationNumber":null,"startDate":"2026-04-09","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Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"A New Tax System (Commonwealth-State Financial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 (20/06/2006)","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\nmeta-generator: Aspose.Words for .NET 20.2\ntitle: COMMONWEALTH OF AUSTRALIA\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\nCOMMONWEALTH OF AUSTRALIA\n\nA New Tax System (Commonwealth-State Financial Arrangements) Act 1999\n\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 2005-06 GST year:\n\n![](image.001.png)\n\n \n\n \n\n \n\nDated this     20th     day of     June     2006\n\n \n\n \n\n \n\n \n\n \n\n \n\nPETER COSTELLO\n\nTreasurer\n","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1680},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"This determination performs exactly the specific function authorized by clause 2 of Schedule 1 to the parent Act—setting guaranteed minimum amounts for a particular GST year. No expansion of scope beyond the original legislative intent."},"complexity_factors":["Single operative provision with no conditions or exceptions","No defined terms or interpretation section","No cross-references beyond the empowering provision","Straightforward administrative determination format (less than one page)","Binary outcome: amounts are either determined or not"],"plain_english_summary":"**What this document does**\n\nThis is a formal determination by the Federal Treasurer (Peter Costello) that sets the **guaranteed minimum amount** of GST revenue each state and territory was entitled to receive for the 2005-06 financial year.\n\n**Why it matters**\n\nWhen Australia introduced the GST in 2000, the Commonwealth promised states they wouldn't lose money during the transition. This document puts a specific dollar figure on that promise for the 2005-06 year, ensuring each state receives at least this amount in GST revenue or top-up payments from the Commonwealth.\n\n**How it works**\n\nUnder the *A New Tax System (Commonwealth-State Financial Arrangements) Act 1999*, the Treasurer must make this determination before 20 June each \"transitional year.\" This document certifies that determination has been made for 2005-06, with the specific dollar amounts for each state set out in the attached table (not shown in the text provided)."}},"importantCases":[],"_links":{"self":"/api/acts/f2006l02015","history":"/api/acts/f2006l02015/history","analysis":"/api/acts/f2006l02015/analysis","conflicts":"/api/acts/f2006l02015/conflicts","importantCases":"/api/acts/f2006l02015/important-cases","documents":"/api/acts/f2006l02015/documents"}}