{"id":"F2007L01906","name":"A New Tax System (Commonwealth-State Financial Arrangements) Act 1999 - Determination of the Guaranteed Minimum Amount (20/06/2007)","slug":"f2007l01906","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":325527,"registerId":"commonwealth-F2007L01906-current","compilationNumber":null,"startDate":"2026-04-08","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Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"A New Tax System (Commonwealth-State Financial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 (20/06/2007)","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: GMA Determination\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\nCOMMONWEALTH OF AUSTRALIA\n\n \n\n##### A New Tax System (Commonwealth-State Financial Arrangements) Act 1999\n\n \n\nDETERMINATION OF THE GUARANTEED MINIMUM AMOUNT\n\n \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 2006‑07 GST year:\n\n![](image.001.png)\n\nDated this  20th day of June, 2007\n\n \n\n \n\n \n\n \n\n          PETER COSTELLO\n\n          Treasurer\n","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":3022},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This determination performs the exact function contemplated by the empowering provision in the parent Act—setting the annual Guaranteed Minimum Amount for each State. It does not expand beyond or alter the statutory purpose."},"complexity_factors":["Single operative provision consisting of a table of dollar amounts","No definitions or interpretative sections","Only one legislative reference (to clause 2 of Schedule 1 of the parent Act)","No conditional logic, exceptions, or procedural requirements within the instrument itself"],"plain_english_summary":"This instrument, made by the Federal Treasurer, sets the Guaranteed Minimum Amounts for each Australian State for the 2006–07 GST year. It fixes the revenue floor the Commonwealth must meet if a State’s GST share falls short, fulfilling the Treasurer’s statutory duty and giving States budget certainty by specifying the exact dollar amounts to be guaranteed."}},"importantCases":[],"_links":{"self":"/api/acts/f2007l01906","history":"/api/acts/f2007l01906/history","analysis":"/api/acts/f2007l01906/analysis","conflicts":"/api/acts/f2007l01906/conflicts","importantCases":"/api/acts/f2007l01906/important-cases","documents":"/api/acts/f2007l01906/documents"}}