{"id":"F2019L00311","name":"Federal Financial Relations (GST Revenue Sharing Relativities for 2019-20) Determination 2019","slug":"federal-financial-relations-gst-revenue-sharing-relativities-for-2019-20-determination-2019","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":439985,"registerId":"F2019L00311-fast-fetch-1775955792617","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Federal Financial Relations (GST Revenue Sharing Relativities for 2019-20) Determination 2019","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![](image.001.jpeg)\n\n \n\nFederal Financial Relations (GST Revenue Sharing Relativities for 2019‑20) Determination 2019\n\nI, Josh Frydenberg, Treasurer, make the following determination.\n\nDated 14 March 2019\n\n \n\nJosh Frydenberg\n\nTreasurer\n\n \n\n \n\n \n\n \n\nContents\n\nPart 1—Preliminary\n\n1  Name \n\n2  Commencement\n\n3  Authority\n\n4  Definitions\n\nPart 2—Determination of GST revenue sharing relativities for 2019‑20\n\n5  GST revenue sharing relativities for the 2019-20 payment year\n\n \n\nPart 1—Preliminary\n\n \n\n1  Name\n\n  This instrument is the Federal Financial Relations (GST Revenue Sharing Relativities for 2019‑20) Determination 2019.\n\n2  Commencement\n\n (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.\n\n \n\n- Commencement information\n- Column 1 Column 2 Column 3\n- Provisions Commencement Date/Details\n- 1. The whole of this instrument The day after this instrument is registered.\n\n\nNote: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.\n\n (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.\n\n3  Authority\n\n  This instrument is made under the Federal Financial Relations Act 2009.\n\n4  Definitions\n\n  In this instrument:\n\nthe Act means the Federal Financial Relations Act 2009.\n\nNote: Expressions have the same meaning in this instrument as in the Act as in force from time to time—see paragraph 13(1)(b) of the Legislation Act 2003.\n\nPart 2—Determination of GST revenue sharing relativities for 2019‑20\n\n \n\n5  GST revenue sharing relativities for the 2019-20 payment year\n\n  For the purposes of section 8 of the Act, each item of the following table sets out a factor that is the GST revenue sharing relativity, for the 2019-20 payment year, for the State specified in the item:\n\n \n\n| Item | For this State: | The GST revenue sharing relativity for the 2019‑20 payment year is: |\n| --- | --- | --- |\n| 1 | New South Wales | 0.87013 |\n| 2 | Victoria | 0.98273 |\n| 3 | Queensland | 1.05370 |\n| 4 | Western Australia | 0.51842 |\n| 5 | South Australia | 1.46552 |\n| 6 | Tasmania | 1.75576 |\n| 7 | Australian Capital Territory | 1.23759 |\n| 8 | Northern Territory | 4.26735 |\n\n\n \n","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument performs exactly the function intended by the Federal Financial Relations Act 2009: annually determining GST relativities for a specific payment year. It has not expanded beyond this narrow, technical purpose."},"complexity_factors":["Extremely short: only 5 operative provisions across 2 Parts","Only 1 defined term ('the Act') in the interpretation section","No cross-references to other legislation beyond the enabling Act","No conditional logic, exceptions, or nested provisions","Single operative provision (section 5) consisting of a straightforward lookup table","No temporal complexities or transitional provisions beyond standard commencement"],"plain_english_summary":"This instrument, made by the Treasurer, sets the 2019–20 GST “relativities” — the multipliers that determine how much GST revenue each Australian state and territory receives per person. It allocates billions for health, schools and roads by adjusting distributions for differences in costs and revenue capacity.\n\nThe results are stark: Northern Territory receives over four times the average per person, Tasmania and South Australia well above average, while Western Australia gets less than half the average."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument does not change the statutory scope of GST distribution; it specifies the relativities to apply for the 2019–20 payment year only (s5) and commences the day after registration (s2). It records values required by the Act rather than altering the Act’s allocation framework (s3, s5)."},"complexity_factors":["Single-table, numeric specification of relativities for eight jurisdictions — mechanically simple and precision‑critical (s5).","Instrument depends on the statutory distribution mechanism in section 8 of the Federal Financial Relations Act 2009; calculations that convert relativities into dollar payments occur under that Act, not in this instrument (s5, s3).","Temporal limitation to a single payment year (2019–20) requires periodic replacement or update each year (s5, s2).","Authority and decision-maker are concentrated (the Treasurer makes the determination), but the instrument contains no procedural or discretionary criteria—it records values rather than setting a method (instrument header; s3, s5).","Administrative implementation and budgetary effects (translating factors into payments and adjusting jurisdictional receipts) are operational tasks outside the instrument’s text (implied by purpose and table in s5)."],"plain_english_summary":"This determination, made by the Treasurer under the Federal Financial Relations Act 2009, sets numeric GST revenue‑sharing relativities for each State and Territory for the 2019–20 payment year. Each listed factor is the multiplier used to calculate GST distribution shares under section 8 of the Act. It changes the size of GST payments states and territories receive from Commonwealth revenue for that year."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/federal-financial-relations-gst-revenue-sharing-relativities-for-2019-20-determination-2019","history":"/api/acts/federal-financial-relations-gst-revenue-sharing-relativities-for-2019-20-determination-2019/history","analysis":"/api/acts/federal-financial-relations-gst-revenue-sharing-relativities-for-2019-20-determination-2019/analysis","conflicts":"/api/acts/federal-financial-relations-gst-revenue-sharing-relativities-for-2019-20-determination-2019/conflicts","importantCases":"/api/acts/federal-financial-relations-gst-revenue-sharing-relativities-for-2019-20-determination-2019/important-cases","documents":"/api/acts/federal-financial-relations-gst-revenue-sharing-relativities-for-2019-20-determination-2019/documents"}}