{"id":"F2020L00411","name":"Federal Financial Relations (GST Revenue Sharing Relativities for 2020 21) Determination 2020","slug":"federal-financial-relations-gst-revenue-sharing-relativities-for-2020-21-determination-2020","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":440444,"registerId":"F2020L00411-fast-fetch-1775956062002","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 2020 21) Determination 2020","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 2020‑21) Determination 2020\n\nI, Josh Frydenberg, Treasurer, make the following determination.\n\nDated: 1 April 2020\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 2020‑21\n\n5  GST revenue sharing relativities for the 2020-21 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 2020 21) Determination 2020.\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The day after this instrument is registered.\n\n\nNote: This table relates only to the provisions of this instrument as originally made.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\nNote: Paragraph 13(1)(b) of the Legislation Act 2003 has the effect that expressions have the same meaning in this instrument as in the Federal Financial Relations Act 2009 as in force from time to time.\n\n  In this instrument:\n\nthe Act means the Federal Financial Relations Act 2009.\n\nPart 2—Determination of GST revenue sharing relativities for 2020‑21\n\n \n\n5  GST revenue sharing relativities for the 2020-21 payment year\n\n  For the purposes of subsection 8(1) of the Act, each item of the following table sets out a factor that is the GST revenue sharing relativity, for the 2020-21 payment year, for the State specified in the item:\n\n \n\n| Item | For this State: | The GST revenue sharing relativity for the 2020‑21 payment year is: |\n| --- | --- | --- |\n| 1 | New South Wales | 0.91808 |\n| 2 | Victoria | 0.95992 |\n| 3 | Queensland | 1.04907 |\n| 4 | Western Australia | 0.44970 |\n| 5 | South Australia | 1.35765 |\n| 6 | Tasmania | 1.89742 |\n| 7 | Australian Capital Territory | 1.15112 |\n| 8 | Northern Territory | 4.76893 |\n\n\n \n","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"This instrument performs exactly the function intended by the Federal Financial Relations Act 2009: it annually determines the GST revenue sharing relativities for a specific payment year. The scope is narrow, technical, and precisely aligned with the original legislative purpose."},"complexity_factors":["Extremely short: only 5 operative provisions across 2 Parts","No defined terms beyond 'the Act' (which simply references the parent Act)","No cross-references except to the enabling Act (Federal Financial Relations Act 2009)","No conditional logic, exceptions, or nested provisions","Single operative provision (section 5) consisting of a straightforward lookup table","No amendments, transitional provisions, or machinery provisions"],"plain_english_summary":"This Treasurer’s instrument sets the GST “relativities” for 2020–21, determining how federal GST revenue is split among Australia’s states and territories so each jurisdiction receives more or less than the per‑person average based on assessed fiscal capacity and service costs.\n\nIt drives billions in funding: Western Australia receives a very low relativity due to large mining royalties, while the Northern Territory receives a very high relativity because of high costs to deliver services to a small, remote population."},"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument does not change the statutory scope of the Federal Financial Relations Act 2009; it simply sets the annual GST relativities for 2020‑21 under the Act (Part 2, section 5). It does not amend the Act, extend coverage, or create new obligations beyond the distribution formula established by the parent statute."},"complexity_factors":["Single substantive provision: a table of eight numeric relativities for 2020‑21 (Part 2, section 5).","Made under a parent statute: instrument exercises delegated power under the Federal Financial Relations Act 2009 (Part 1, section 3), requiring interpretation against that Act.","Definitions dependency: terms take their meaning from the Act (Part 1, section 4), creating interpretive linkage rather than new definitions.","Formal commencement mechanics are standard and non‑complex (Part 1, section 2).","High fiscal significance despite low drafting complexity — numeric changes directly alter intergovernmental transfer amounts.","No new regulatory or compliance obligations imposed on third parties in the instrument itself."],"plain_english_summary":"This determination sets the numeric GST revenue‑sharing relativities for each State and Territory for the 2020–21 payment year. Using powers under the Federal Financial Relations Act 2009, the Treasurer specifies the factors that adjust how the Commonwealth GST pool is distributed to jurisdictions. It changes state and territory budget receipts: jurisdictions with relativities above 1 receive more per capita, and those below 1 receive less."}},"importantCases":[],"_links":{"self":"/api/acts/federal-financial-relations-gst-revenue-sharing-relativities-for-2020-21-determination-2020","history":"/api/acts/federal-financial-relations-gst-revenue-sharing-relativities-for-2020-21-determination-2020/history","analysis":"/api/acts/federal-financial-relations-gst-revenue-sharing-relativities-for-2020-21-determination-2020/analysis","conflicts":"/api/acts/federal-financial-relations-gst-revenue-sharing-relativities-for-2020-21-determination-2020/conflicts","importantCases":"/api/acts/federal-financial-relations-gst-revenue-sharing-relativities-for-2020-21-determination-2020/important-cases","documents":"/api/acts/federal-financial-relations-gst-revenue-sharing-relativities-for-2020-21-determination-2020/documents"}}