{"id":"F2021L00367","name":"Federal Financial Relations (GST Revenue Sharing Relativities for 2021-22) Determination 2021","slug":"federal-financial-relations-gst-revenue-sharing-relativities-for-2021-22-determination-2021","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":440804,"registerId":"F2021L00367-fast-fetch-1775956307631","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 2021-22) Determination 2021","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\ntitle: 210316_LI_GST rev sharing relativities 2021_22-TSY_46_120.master\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 2021‑22) Determination 2021\n\nI, Josh Frydenberg, Treasurer, make the following determination.\n\nDated 25 March 2021\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 2021‑22\n\n5  GST revenue sharing relativities for the 2021-22 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 2021-22) Determination 2021.\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The day after this instrument is registered.\n\n\nNote: This table relates only to the provisions of this instrument as originally made.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 2021‑22\n\n \n\n5  GST revenue sharing relativities for the 2021-22 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 2021-22 payment year, for the State specified in the item:\n\n \n\n| Item | For this State: | The GST revenue sharing relativity for the 2021‑22 payment year is: |\n| --- | --- | --- |\n| 1 | New South Wales | 0.95617 |\n| 2 | Victoria | 0.92335 |\n| 3 | Queensland | 1.05918 |\n| 4 | Western Australia | 0.41967 |\n| 5 | South Australia | 1.34719 |\n| 6 | Tasmania | 1.96067 |\n| 7 | Australian Capital Territory | 1.16266 |\n| 8 | Northern Territory | 4.79985 |\n\n\n \n","sortOrder":0}],"analysis":{"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"},"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 — annual determination of GST relativities. The scope has not expanded beyond this specific, narrow purpose."},"complexity_factors":["Extremely short instrument — only 5 operative provisions","Single substantive provision (section 5) containing a simple lookup table","No defined terms beyond 'the Act' (relies on definitions from parent Act)","No conditional logic, exceptions, or nested provisions","No cross-references except to commencement table and parent Act authority provision","Straightforward mathematical application — multiply total GST pool by state population by relativity factor"],"plain_english_summary":"This instrument sets the 2021‑22 GST relativities — the factors the Treasurer uses to allocate GST revenue among states and territories. It determines how much each jurisdiction receives relative to its population share.\n\nIt directly affects state and territory budgets (notably very large top‑ups for the Northern Territory and Tasmania and a low relativity for Western Australia) and is politically and fiscally significant because small relativity changes shift funding by hundreds of millions."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument simply declares the relativities for the 2021–22 payment year; it does not broaden or narrow the legal scope of the Federal Financial Relations Act or change the categories of payments covered. It operates within the Act’s existing framework (see s3, s5)."},"complexity_factors":["Single-table list of fixed numeric factors for each State and Territory (s5).","Narrow, one‑year scope — applies only to the 2021–22 payment year (s5).","Made under a clear statutory power; no new definitions or complex procedures introduced (s3, s4).","Low administrative discretion once declared: numbers are applied mechanically by the Commonwealth.","Reliance on cross‑reference to the Federal Financial Relations Act for calculation mechanics (s5 referencing subsection 8(1) of the Act)."],"plain_english_summary":"This instrument, made by the Treasurer under the Federal Financial Relations Act, sets the GST revenue‑sharing relativities (numeric factors) for each State and Territory for the 2021–22 payment year. (See s3, s5.)\n\nThose factors are the numbers the Commonwealth applies to calculate each jurisdiction’s share of GST pool payments for 2021–22. The determination directly changes how much GST revenue each state or territory receives and thus alters fiscal resources and incentives at the state level."}},"importantCases":[],"_links":{"self":"/api/acts/federal-financial-relations-gst-revenue-sharing-relativities-for-2021-22-determination-2021","history":"/api/acts/federal-financial-relations-gst-revenue-sharing-relativities-for-2021-22-determination-2021/history","analysis":"/api/acts/federal-financial-relations-gst-revenue-sharing-relativities-for-2021-22-determination-2021/analysis","conflicts":"/api/acts/federal-financial-relations-gst-revenue-sharing-relativities-for-2021-22-determination-2021/conflicts","importantCases":"/api/acts/federal-financial-relations-gst-revenue-sharing-relativities-for-2021-22-determination-2021/important-cases","documents":"/api/acts/federal-financial-relations-gst-revenue-sharing-relativities-for-2021-22-determination-2021/documents"}}