{"id":"F2008L02478","name":"A New Tax System (Commonwealth-State Financial Arrangements) Act 1999 - Determination of the Guaranteed Minimum Amount (20/06/2008)","slug":"f2008l02478","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":326434,"registerId":"commonwealth-F2008L02478-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Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"A New Tax System (Commonwealth-State Financial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 (20/06/2008)","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, Wayne Maxwell Swan, Treasurer of the Commonwealth of Australia, hereby DETERMINE the following guaranteed minimum amounts for the 2007‑08 GST year:\n\n![](image.001.png)\n\nDated this 20th day of June, 2008\n\n \n\n \n\n \n\n \n\n \n\n          Wayne Swan            Treasurer\n","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1904},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"This is a routine annual administrative determination made under the existing authority of the parent Act. It does not expand or alter the legislative scope; it merely executes the Treasurer's existing statutory duty to set specific dollar amounts for the GMA for the 2007-08 transitional year."},"complexity_factors":["Single operative clause with no subsections or conditions","No defined terms within the instrument itself","Simple reference to parent Act (clause 2 of Schedule 1) without complex cross-referencing","Standard form determination using boilerplate language"],"plain_english_summary":"This decision records the Treasurer’s formal determination of the guaranteed minimum amounts (GMA) for each Australian state and territory for 2007–08. It fixes the dollar floor each jurisdiction must receive; if actual GST receipts fall below that floor, the Commonwealth tops up the difference. This was the final year of the GST transition guarantees."}},"importantCases":[],"_links":{"self":"/api/acts/f2008l02478","history":"/api/acts/f2008l02478/history","analysis":"/api/acts/f2008l02478/analysis","conflicts":"/api/acts/f2008l02478/conflicts","importantCases":"/api/acts/f2008l02478/important-cases","documents":"/api/acts/f2008l02478/documents"}}