{"id":"F2023L00698","name":"Federal Financial Relations (GST Revenue Sharing Relativities for 2023-24) Determination 2023","slug":"federal-financial-relations-gst-revenue-sharing-relativities-for-2023-24-determination-2023","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":441905,"registerId":"F2023L00698-fast-fetch-1775957075819","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 2023-24) Determination 2023","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\nmeta-generator: Aspose.Words for .NET 22.10.0\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![Commonwealth Coat of Arms of Australia](image.001.jpeg)\n\n \n\nFederal Financial Relations (GST Revenue Sharing Relativities for 2023‑24) Determination 2023\n\nI, Jim Chalmers, Treasurer, make the following determination.\n\nDated   1 June   2023\n\n \n\nDr Jim Chalmers\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 2023‑24\n\n5  GST revenue sharing relativities for the 2023-24 payment year\n\nPart 1—Preliminary\n\n \n\n1  Name\n\n  This instrument is the Federal Financial Relations (GST Revenue Sharing Relativities for 2023-24) Determination 2023.\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The day after this instrument is registered.\n\n\nNote: This table relates only to the provisions of this instrument as originally made.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 2023‑24\n\n \n\n5  GST revenue sharing relativities for the 2023-24 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 2023-24 payment year, for the State specified in the item:\n\n \n\n| Item | For this State: | The GST revenue sharing relativity for the 2023‑24 payment year is: |\n| --- | --- | --- |\n| 1 | New South Wales | 0.92350 |\n| 2 | Victoria | 0.85169 |\n| 3 | Queensland | 1.03118 |\n| 4 | Western Australia | 0.70000 |\n| 5 | South Australia | 1.39463 |\n| 6 | Tasmania | 1.79080 |\n| 7 | Australian Capital Territory | 1.19540 |\n| 8 | Northern Territory | 4.98725 |\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 its intended function: setting annual GST relativities. It has not expanded beyond the original purpose of the Federal Financial Relations Act 2009 framework."},"complexity_factors":["Extremely short instrument: only 5 operative provisions across 2 Parts","Only 1 defined term ('the Act') in the interpretation section","Single substantive provision (section 5) containing a simple lookup table","No conditional logic, exceptions, or cross-referencing beyond the basic empowering provision","Mathematical concept (relativity) is technical but implementation is straightforward","No amendments, schedules, or transitional provisions"],"plain_english_summary":"This instrument sets the GST revenue‑sharing relativities for 2023–24, determining how much GST each state and territory receives relative to its population share (from Northern Territory’s highest relativity to Western Australia’s 0.70 floor). It affects all states and territories and guides distribution of roughly $80+ billion in GST receipts, implementing horizontal fiscal equalisation so jurisdictions can provide comparable services despite different costs and revenue capacities."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument does not change the legal scope of the Federal Financial Relations Act 2009. It simply sets the specific GST relativities for the 2023–24 payment year; it does not create new powers, obligations, or calculation methods beyond those established by the Act."},"complexity_factors":["Single-purpose statutory instrument that only lists numeric relativities in a table (low structural complexity).","Operates by reference to subsection 8(1) of the Federal Financial Relations Act 2009 — users must consult the Act to see how the factors feed into payment calculations.","No formulas, methodologies, or temporal phasing are included in the instrument; the calculation mechanics live outside this instrument.","Small, finite set of entries (eight jurisdictions) reducing scope for interpretation or dispute about content.","Includes formal commencement and authority provisions; minimal administrative requirements beyond application in the Act’s payment process.","Potential operational complexity arises from interaction with annual GST pool calculations and payment systems that are external to the instrument."],"plain_english_summary":"This instrument, made by the Treasurer under the Federal Financial Relations Act 2009, fixes the numeric GST revenue‑sharing relativities for each State and Territory for the 2023–24 payment year. These factors are used by the Commonwealth when calculating how the national GST pool is divided among jurisdictions. The determination directly affects each jurisdiction’s GST receipts; it only sets the multiplier values and does not itself explain the underlying calculation rules, which remain in the Act and related processes."}},"importantCases":[],"_links":{"self":"/api/acts/federal-financial-relations-gst-revenue-sharing-relativities-for-2023-24-determination-2023","history":"/api/acts/federal-financial-relations-gst-revenue-sharing-relativities-for-2023-24-determination-2023/history","analysis":"/api/acts/federal-financial-relations-gst-revenue-sharing-relativities-for-2023-24-determination-2023/analysis","conflicts":"/api/acts/federal-financial-relations-gst-revenue-sharing-relativities-for-2023-24-determination-2023/conflicts","importantCases":"/api/acts/federal-financial-relations-gst-revenue-sharing-relativities-for-2023-24-determination-2023/important-cases","documents":"/api/acts/federal-financial-relations-gst-revenue-sharing-relativities-for-2023-24-determination-2023/documents"}}