{"id":"F2024L00523","name":"Federal Financial Relations (GST Revenue Sharing Relativities for 2024-25) Determination 2024","slug":"federal-financial-relations-gst-revenue-sharing-relativities-for-2024-25-determination-2024","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":442386,"registerId":"F2024L00523-fast-fetch-1775957400442","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 2024-25) Determination 2024","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\n---\n\n![Commonwealth Coat of Arms of Australia](image.001.jpeg)\n\n \n\nFederal Financial Relations (GST Revenue Sharing Relativities for 2024‑25) Determination 2024\n\nI, Jim Chalmers, Treasurer, make the following determination.\n\nDated     7 May 2024\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 2024‑25\n\n5  GST revenue sharing relativities for the 2024-25 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 2024-25) Determination 2024.\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The day after this instrument is registered.\n\n\nNote: This table relates only to the provisions of this instrument as originally made.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 2024‑25\n\n \n\n5  GST revenue sharing relativities for the 2024-25 payment year\n\n  For the purposes of subsection 8(1) of the Act, a factor specified in an item of the following table is the GST revenue sharing relativity, for the 2024-25 payment year, for the State mentioned in that item of the table.\n\n \n\n| Item | For this State: | The GST revenue sharing relativity for the 2024‑25 payment year is: |\n| --- | --- | --- |\n| 1 | New South Wales | 0.86736 |\n| 2 | Victoria | 0.96502 |\n| 3 | Queensland | 0.95232 |\n| 4 | Western Australia | 0.75000 |\n| 5 | South Australia | 1.40312 |\n| 6 | Tasmania | 1.82832 |\n| 7 | Australian Capital Territory | 1.20419 |\n| 8 | Northern Territory | 5.06681 |\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. It has not expanded beyond its original purpose."},"complexity_factors":["Only 5 operative provisions (sections 1-5)","Single defined term ('the Act')","No cross-references to other legislation beyond the enabling Act","No conditional logic or exceptions","Primary content is a simple lookup table with 8 rows","Straightforward commencement mechanism","No nested definitions or interpretive provisions"],"plain_english_summary":"This instrument sets the GST relativities for 2024–25 — the formulaic shares used to redistribute federal GST revenue among Australia’s states and territories. It determines how much funding each jurisdiction receives next year and directly affects state budgets and service delivery.\n\nRelativities vary because of differences in revenue capacity and service costs (e.g., WA is capped at 0.75, while the NT receives over 5.0), ensuring comparable service standards nationwide."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument does not change the scope of the Federal Financial Relations Act. It performs the Act‑authorised function of specifying the GST revenue sharing relativities for the 2024–25 payment year (see sections 3 and 5) and does not expand powers, create new categories, or add procedural requirements."},"complexity_factors":["Single-purpose numeric determination: the instrument's operative effect is a table of relativities for each State and Territory (section 5).","Clear statutory authority: made by the Treasurer under the Federal Financial Relations Act (section 3), so no novel legal mechanism is introduced.","Simple commencement rule: the instrument takes effect the day after registration (section 2).","Relies on external statutory definitions and mechanisms: meanings are drawn from the Act rather than restated (section 4), so practical effect depends on the Act's allocation process.","No procedural, formulaic or administrative directions included: it specifies numbers only, which reduces implementation complexity but concentrates substantive dependence on other statutory machinery (section 5).","Precision of numeric multipliers creates budgetary and incentive effects for states despite legal simplicity; small numeric changes can have material fiscal consequences (section 5)."],"plain_english_summary":"This instrument sets the GST revenue‑sharing relativities used to allocate the national GST pool among Australian states and territories for the 2024–25 payment year. It is made by the Treasurer under the Federal Financial Relations Act and supplies the numerical multipliers applied to each jurisdiction’s assessed GST share.\n\nIt changes how much GST each state receives (affecting state budgets and incentives) without altering the Act itself; distribution outcomes depend on those multipliers and the Commonwealth’s GST pool size."}},"importantCases":[],"_links":{"self":"/api/acts/federal-financial-relations-gst-revenue-sharing-relativities-for-2024-25-determination-2024","history":"/api/acts/federal-financial-relations-gst-revenue-sharing-relativities-for-2024-25-determination-2024/history","analysis":"/api/acts/federal-financial-relations-gst-revenue-sharing-relativities-for-2024-25-determination-2024/analysis","conflicts":"/api/acts/federal-financial-relations-gst-revenue-sharing-relativities-for-2024-25-determination-2024/conflicts","importantCases":"/api/acts/federal-financial-relations-gst-revenue-sharing-relativities-for-2024-25-determination-2024/important-cases","documents":"/api/acts/federal-financial-relations-gst-revenue-sharing-relativities-for-2024-25-determination-2024/documents"}}