{"id":"F2025L00709","name":"Federal Financial Relations (GST Revenue Sharing Relativities for 2025-26) Determination 2025","slug":"federal-financial-relations-gst-revenue-sharing-relativities-for-2025-26-determination-2025","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":442856,"registerId":"F2025L00709-fast-fetch-1775957787957","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 2025-26) Determination 2025","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\ntitle: 250521_LI_TSY-47-1078_PA_Federal_Financial_Relations_GST_2025_master\n---\n\n![Commonwealth Coat of Arms of Australia](image.001.jpeg)\n\n \n\nFederal Financial Relations (GST Revenue Sharing Relativities for 2025‑26) Determination 2025\n\nI, Jim Chalmers, Treasurer, make the following determination.\n\nDated  18 June 2025 \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 2025‑26\n\n5 GST revenue sharing relativities for the 2025‑26 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 2025‑26) Determination 2025.\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The day after this instrument is registered.\n\n\nNote: This table relates only to the provisions of this instrument as originally made.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 2025‑26\n\n \n\n5  GST revenue sharing relativities for the 2025‑26 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 2025‑26 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 2025‑26 payment year is: |\n| --- | --- | --- |\n| 1 | New South Wales | 0.86034 |\n| 2 | Victoria | 1.06722 |\n| 3 | Queensland | 0.84571 |\n| 4 | Western Australia | 0.75000 |\n| 5 | South Australia | 1.38876 |\n| 6 | Tasmania | 1.84053 |\n| 7 | Australian Capital Territory | 1.17223 |\n| 8 | Northern Territory | 5.15112 |\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 revenue sharing relativities. It has not expanded beyond this narrow, technical purpose."},"complexity_factors":["Only 5 operative provisions across 2 short Parts","Single substantive provision (section 5) containing only a lookup table with 8 data points","No defined terms beyond 'the Act' (incorporated by reference from parent legislation)","No conditional logic, exceptions, or nested provisions","No cross-references except to the enabling Act (Federal Financial Relations Act 2009)","Entirely mechanical operation: Treasurer publishes numbers calculated by the Commonwealth Grants Commission"],"plain_english_summary":"This instrument sets the 2025–26 GST \"relativities\" — adjustment factors used to allocate federal GST receipts among Australian states and territories based on revenue capacity and service costs. It determines whether each jurisdiction receives more or less than a straight per‑capita share.\n\nThe outcomes drive billions for hospitals, schools, roads and police: the Northern Territory receives a very large uplift reflecting high remote‑service costs, while Western Australia’s share is capped below per‑capita under a special deal."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This determination does not change the statutory scope of GST sharing; it applies the existing Federal Financial Relations Act framework to specify the relativities for 2025–26 (s3, s5). It does not amend definitions or the distribution mechanism set out in the Act (s4)."},"complexity_factors":["Single-year numerical table of fixed relativities (s5) — no formulas or conditional tests in the instrument itself","Short structure: 5 substantive provisions (name, commencement, authority, definitions, determination)","Depends on external calculation mechanism in the Federal Financial Relations Act 2009 (referenced at s3 and in s5’s link to subsection 8(1) of the Act)","No discretionary criteria or administrative decision‑making set out in this instrument — numbers are definitive","Commencement mechanics standard (provision commences the day after registration) but rely on timing for payment year"],"plain_english_summary":"This instrument, made by the Treasurer under the Federal Financial Relations Act 2009 (s3), sets the numeric GST revenue‑sharing relativities for each State and Territory for the 2025–26 payment year (s5).  \n\nThose relativities determine how GST revenue is distributed among jurisdictions, affecting the amounts each State or Territory receives; the instrument does not change the Act’s distribution rules or definitions (s4)."},"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-2025-26-determination-2025","history":"/api/acts/federal-financial-relations-gst-revenue-sharing-relativities-for-2025-26-determination-2025/history","analysis":"/api/acts/federal-financial-relations-gst-revenue-sharing-relativities-for-2025-26-determination-2025/analysis","conflicts":"/api/acts/federal-financial-relations-gst-revenue-sharing-relativities-for-2025-26-determination-2025/conflicts","importantCases":"/api/acts/federal-financial-relations-gst-revenue-sharing-relativities-for-2025-26-determination-2025/important-cases","documents":"/api/acts/federal-financial-relations-gst-revenue-sharing-relativities-for-2025-26-determination-2025/documents"}}