Determination of the GST Revenue Sharing Relativities for 2017-18 in Accordance with the Federal Financial Relations Act 2009

The operative concept in the instrument is the "GST revenue sharing relativity factor" for a State for a payment year. The instrument explicitly links the exercise of the power to Section 8 of the Federal Financial Relations Act 2009: "Section 8 ... allows the Treasurer to make a determination of the GST revenue sharing relativity for a State, for a payment year." The instrument therefore rests on three interlocking ideas drawn from the text it quotes and reproduces:

• a statutory power (labelled s 8 in the instrument) to make determinations about "GST revenue sharing relativities";
• the object of that power, namely a numeric "relativity factor" that is stated against each State or Territory for a discrete "payment year" (here, 2017-18); and
• the formal mode of exercising the power, a signed determination by the Treasurer, dated and tabled in the instrument.

The term "relativity factor" is used as a numeric label in the table. The instrument does not define "relativity factor" within its text, nor does it set out the formula by which the factor is applied to compute a monetary allocation. The instrument therefore functions as a one‑line exercise of statutory power: the Treasurer determines and records the relevant numeric values. The choice of five decimal places in every factor (for example 0.87672 for New South Wales) signals precision in the numbers supplied and implies the factors are intended to be used in exact arithmetic in downstream calculations.

Mechanically, the instrument names the State or Territory in the first column and records a single relativity factor in the final column of the table for each named jurisdiction. The instrument is a signed administrative act dated 27 April 2017, and repeats the same table multiple times in the provided text (identical content reproduced), which is relevant only insofar as it confirms the consistent numeric values and the signature/date line.

Because the instrument does not reproduce s 8 itself or other portions of the Federal Financial Relations Act 2009, the reader must treat the instrument as a discrete determination that fills a numeric field authorised by the Act. The instrument is not a legislative amendment; it records an executive decision made under statutory delegated power.

The determination, on its face, affects the eight jurisdictions listed in the table: New South Wales, Victoria, Queensland, Western Australia, South Australia, Tasmania, the Australian Capital Territory and the Northern Territory. The instrument names those jurisdictions and assigns each a specific numerical GST revenue sharing relativity factor for the 2017-18 payment year. The immediate legal actor who decides is the Commonwealth Treasurer, who signs and dates the document (the instrument explicitly records "I, SCOTT JOHN MORRISON, Treasurer, hereby DETERMINE ...", and bears the signature and date 27 April 2017).

The instrument will be relevant to the following groups even though it does not itself describe their roles: the Treasurer's department (for administrative application), the Commonwealth agency charged with calculating and paying GST distributions (not named in the text), and the State and Territory treasuries that will receive and reconcile payments for the 2017-18 payment year. The instrument does not name recipients beyond the States and Territories, nor does it indicate any private parties as directly affected.

Budgetary and fiscal consequences for the States and Territories flow from the numeric values recorded. A jurisdiction whose relativity factor is numerically greater than another's (for example, Northern Territory at 4.66024 versus Western Australia at 0.34434, as recorded) will, under the mechanism authorised by the Act, receive a comparatively larger allocation per unit of the base measure used in the Act's distribution method. The instrument itself does not specify that base measure or provide dollar figures; it only fixes the relativity factors that will be inputs to the calculation under the Act.

Practising lawyers, accountants and officials responsible for public finance and compliance are affected insofar as the instrument supplies the precise numeric values they must apply, or verify, when preparing reconciliations, financial statements, or budget forecasts for the 2017-18 payment year. Journalists and researchers who report on intergovernmental fiscal flows will use these factors as the canonical numbers for that payment year, as the instrument is the Treasurer's formal determination.

The instrument itself performs a discrete declaratory act and does not create an on‑its‑face schedule of duties, rights, penalties, or administrative appeal rights. The key duty that is reflected in the instrument is the executive duty of the Treasurer to make the determination, exercised by the signature "I, SCOTT JOHN MORRISON, Treasurer, hereby DETERMINE..." in the instrument. The instrument explicitly invokes Section 8 of the Federal Financial Relations Act 2009 as the authorising provision for this determination, so any duties or rights that arise from the making, application, or challenge of the determination are principally supplied by the Act (the instrument does not reproduce them).

Rights that the instrument implicates, by operation of the Act, are the States' and Territories' interests in receiving GST revenue sharing payments for the 2017-18 payment year. The instrument fixes the relativity factors which will be used, pursuant to the power recited, in calculating those payments. The instrument does not itself specify audit, review or dispute procedures, so any rights to seek internal review, judicial review, or statutory appeal must be sourced to the Federal Financial Relations Act 2009 or other applicable Commonwealth law; the determination makes no express provision about those processes.

For practitioners advising clients on immediate compliance, the practical duties are the administrative tasks of applying, recording and reconciling the numeric factors. The instrument supplies the precise numbers to be recorded in public accounts or in the inputs to the distribution calculation for the payment year. The instrument imposes no visible procedural prerequisites on States (for example, acceptance, countersignature or acknowledgement) within the text. Likewise, the instrument does not record any right of the Treasurer to vary the factors once set, nor does it specify whether variation requires fresh exercise of s 8. Those procedural and substantive questions about duties and rights must be resolved with reference to the underlying Act, because the instrument itself contains only the exercise of power and the numeric table.

The instrument also implicitly imposes a duty on the Commonwealth administrative apparatus to use these factors in whatever calculation the Act prescribes for the stated 2017-18 payment year. The instrument does not specify timing of payments, the arithmetic, or reporting obligations; it only provides the required numeric inputs for the payment year as determined by the Treasurer.

The determination contains no penalty, sanction, enforcement mechanism, or compliance timetable within its text. It is a single declaratory instrument recording the Treasurer's exercise of a statutory power and the numeric relativity factors. There are no provisions in the instrument that specify penalties for non‑use, non‑compliance or erroneous application of the factors. The instrument does not purport to create criminal or civil offences, administrative fines, or enforcement powers.

Because the instrument recites the enabling statute (Section 8 of the Federal Financial Relations Act 2009), enforcement of the practical outcomes of the determination , that is, the correct application of the factors in distributing GST revenues , will depend on the mechanisms and remedies available under the Act and other applicable Commonwealth law. The instrument does not reproduce those enforcement provisions, so the text here supplies no enforcement detail.

For users and advisers, the relevant practical implication of the absence of penalty language in the instrument is that compliance and enforcement questions will be routed to the statutory framework within which the exercise occurred. If a State alleged an incorrect application of the factor in its payments, redress would have to be sought under the Act, administrative law remedies, or in contract or statutory regimes that govern Commonwealth payments , none of which are expressed in this instrument. The instrument itself, as a signed determination, would commonly be treated as the authoritative source for the numeric values, and any enforcement issue would turn on whether downstream administrative actions (calculations, payment notices) conformed to those values and to the Act.

In short, the instrument creates no standalone enforcement mechanism; it is a numeric input to a statutory system whose enforcement provisions lie outside the instrument text.

The instrument expressly invokes one statute: the Federal Financial Relations Act 2009, by reference to "Section 8" as the power that "allows the Treasurer to make a determination of the GST revenue sharing relativity for a State, for a payment year." That is the only statutory reference made in the instrument. The determination therefore sits as an exercise of a power granted by the Federal Financial Relations Act 2009; the instrument itself does not reproduce or restate the substantive or procedural text of s 8, nor does it cite any other provisions of Commonwealth law.

Because the instrument is an administrative determination grounded in an Act, its relationship with other laws must be understood in two limited ways that are visible from the text:

• Authorisation: the instrument asserts that the Treasurer's power to make the determination is sourced in s 8 of the Federal Financial Relations Act 2009. Any validity challenges to the determination would, on the face of the text, depend on whether the act of making the determination complied with the Act (for example, whether s 8 required particular consultation, timing or forms) , none of which are reproduced here. The instrument does not claim to be anything other than an exercise of the s 8 power.

• Application: the instrument provides numerical inputs to whatever calculation regime the Act prescribes for GST revenue sharing for a payment year. The instrument does not set out the formula or the administrative practice by which the factors are used, so the precise technical interaction with other provisions (for example, allocation of the GST pool, adjustments, reconciliation rules) must be read from the Federal Financial Relations Act 2009 and any associated regulations, determinations or administrative guidelines that the Act contemplates.

The instrument does not itself reference other Commonwealth statutes, regulations, intergovernmental agreements (for example, Commonwealth-State financing agreements) or State laws. It does not, for example, purport to amend the Act or to create subordinate legislation beyond the determination itself. Where other legal instruments govern the mechanics of GST distribution, those instruments would interact with this determination by using these numbers as inputs; the determination does not attempt to displace or restate those other instruments.

Because the determination does not create offences or enforcement regimes, enforcement and dispute resolution will, per the instrument's own recitation, be matters of the enabling statute and other applicable law. Practitioners should therefore read this instrument together with the Federal Financial Relations Act 2009 (and any regulations, Treasurer's directions or administrative guidelines thereunder) to determine the exact legal effect, the calculation method and any review rights or procedural requirements.

The instrument as provided contains no amendment history entries. It is a single dated determination, signed 27 April 2017 by the Treasurer, Scott John Morrison, and it specifies the 2017-18 payment year. The text is repeated in multiple blocks within the document supplied, but those repetitions are verbatim reproductions rather than serial amendments. There is no language in the instrument that purports to repeal, vary, or supersede any earlier determinations; likewise, the instrument does not state that it is amending prior determinations or that it is an amendment instrument.

The only temporal metadata contained in the instrument is the signature block and the date line: "SCOTT JOHN MORRISON" with "Dated:27 April 2017." There is no express commencement clause in the document (for example, "this determination commences on ..."), but the instrument expressly identifies the payment year to which it applies (2017-18). The absence of express amendment language in the instrument means it should be read as an independent determination made under s 8 for that payment year.

If one needs a formal history , for example to confirm whether these numbers replaced earlier determinations or whether they were subsequently varied , that history is not recorded in this instrument and must be sourced from the Federal Financial Relations Act 2009's registers of determinations, the Commonwealth Gazette, or the Department of the Treasury's public records. The instrument itself does not include references to earlier or later determinations, nor does it include an internal log of amendments.

For practitioners preparing historical notes or advising on retrospective effects, the only firm chronological facts available in the instrument are (1) the determination relates to the 2017-18 payment year; (2) the determination was made and signed by the Treasurer on 27 April 2017; and (3) the instrument lists the eight jurisdictional relativity factors as its operative content.

The instrument contains no reference to any litigation, dispute, challenge, or judicial review proceedings. There are no notations of legal proceedings, interlocutory orders, or settlement outcomes within the document. The determination does not record that it was made under any pending litigation or that it is subject to any court order. It is a signed administrative determination presented as a complete instrument.

Because the text contains no litigation references, any litigation history concerning these particular numbers or this determination would have to be established by external research in judicial records, government registers, the Commonwealth Gazette, or public statements of the parties involved. The instrument itself offers no indication that it has been subject to judicial review or that it was contested at the time of signature.

For the immediate user (lawyers or compliance officers), the practical implication is that the instrument cannot itself be relied upon to disclose whether disputes occurred after its making; to establish litigation history one must consult court databases and administrative review records. The instrument should therefore be treated as the authoritative record of the Treasurer's determination at the date of signature, but it does not disclose whether any later challenges were made in respect of that act.

This instrument is compact but contains a number of features and absences that warrant close attention in practice.

1. Narrow content and missing mechanics. The determination supplies only the numeric relativity factors and an enabling reference to s 8 of the Federal Financial Relations Act 2009. It does not state how those numbers are to be used in calculating dollar amounts, what base measures are multiplied, how rounding is handled in downstream calculations, or whether there are consequential adjustments (for example for previous years' under‑/over‑payments). Practitioners must therefore avoid assuming the instrument contains the calculation method; that method will be found in the Act or in related instruments and administrative guidance.

2. Precision and rounding risk. Each factor is given to five decimal places. Downstream payment calculators or accounting systems that round differently (for example to four decimal places or to whole cents after aggregate calculations) will generate small variances. Given the magnitude of the numbers (for example the Northern Territory's 4.66024), rounding or transcription errors could materially affect payment outcomes, particularly when applied to a national GST pool. When implementing, ensure systems preserve at least five decimal places and reconcile any truncation rules against administrative practice under the Act.

3. Large numeric disparities. The factors range from 0.34434 (Western Australia) to 4.66024 (Northern Territory). The existence of numbers substantially above and below 1.00000 will have asymmetric distributional effects once applied in the Act's calculation. The instrument does not explain the reason for the disparities. Users should check the Act or the relevant Treasury technical notes to understand how base measures map into these relativities.

4. No express effective or publication mechanics. The instrument is dated 27 April 2017 and refers to the 2017-18 payment year, but it does not state an express commencement date or publication requirement in the text provided. Administrative practice commonly requires such determinations to be published in the Commonwealth Gazette or posted by Treasury; confirm that publication occurred and that downstream payment processes use the gazetted text. If multiple copies or formats exist (the supplied text repeats the content in HTML table format), verify that the authoritative copy used by payments administrators matches the signed instrument.

5. No dispute or amendment language. The instrument does not indicate whether the Treasurer may vary the factors during the payment year, nor does it identify a process for States to seek amendment or correction. If a State identifies an error after payments commence, remedies will rely on the Act or on administrative remedies outside the instrument.

6. Source reliability. The text supplied contains multiple verbatim repeats of the same determination. When preparing guidance or entering figures into systems, extract the numbers from the signed and dated block to avoid transcription errors from artefacts in other reproductions of the instrument.

7. Limited provenance within the instrument. The instrument cites only s 8 as the statutory authority. If there is a challenge to the validity of the act (for example, procedural requirements in s 8), that analysis requires examination of the Act itself; the instrument does not record any compliance steps the Treasurer took prior to making the determination.

8. No retroactive clarification. The instrument does not include savings, transitional or retrospective clauses. If prior payments for 2017-18 were made before 27 April 2017 using provisional factors, the instrument does not address any reconciliation protocol; such reconciliations are governed by the Act and administrative practice.

Because this instrument supplies numerical inputs and not procedural rules, compliance in practice divides into two discrete tasks: (A) for Commonwealth administrators responsible for calculating and paying GST distributions; and (B) for State and Territory treasuries and accountants who will receive, reconcile and report on payments.

A. For Commonwealth administrators / Treasurer's department

• Treat the signed, dated determination as the authoritative source for the 2017-18 relativity factors. The instrument is explicit: the Treasurer "hereby DETERMINE[s]" the listed numbers "for the 2017‑18 payment year." Use the exact five‑decimal numbers in automated calculations to avoid rounding discrepancies.
• Preserve at least five decimal places throughout internal arithmetic steps where possible, and document any rounding rules applied at the end of calculations (for example, rounding to whole cents only at final payment stage). The instrument gives factors to 5 decimal places; any truncation before multiplication may create reconciliation differences.
• Ensure the determination is the version published to recipients (for example via the Commonwealth Gazette or Treasury website). The instrument does not itself state publication steps, so cross‑check that the signed determination as dated 27 April 2017 has been posted or gazetted and that the posted text matches the signed version.
• Maintain an audit trail recording which determination was used in each payment run, who authorised the payment run and which software or spreadsheet inputs contained the values. Because the instrument does not include enforcement or appeal language, accurate administrative records will be essential if a State queries a payment.
• If internal procedures require a verification step before payments are released (for example sign‑offs by more than one officer), ensure the verification includes confirming the jurisdiction names and exact decimal values as recorded in the signed determination.

B. For State and Territory treasuries, auditors, accountants and advisers

• Use the exact numerical factors specified in the determination when reconciling GST receipts for the 2017-18 payment year. The instrument is the Treasurer's formal determination of the relativity factors, and the signatory and date are recorded.
• Cross‑check actual payment amounts against calculations using these factors, preserving five decimal places through intermediate steps, and document any differences attributable to rounding or timing. If a discrepancy arises, raise it with the Commonwealth payments agency and refer to the signed determination dated 27 April 2017 as the authoritative input.
• Confirm whether any earlier provisional factors were used in interim payments (for example if payments commenced before the date of the determination) and seek details of reconciliation practice from the Commonwealth. The instrument does not address transitional reconciliation, so ask Treasury for the administrative method used to reconcile any interim payments with the final relativity numbers.
• Retain a copy of the signed determination in financial records and reference it in disclosures or budget papers where jurisdictional GST relativities are stated. For external auditors, the signed instrument is the documentary source for the relativity inputs for 2017-18.
• If a State believes the determination was applied incorrectly in payments, pursue remedies under the Federal Financial Relations Act 2009 and any statutory or administrative review processes. The instrument itself contains no appeal route, so identify the statutory review or judicial review avenues available under the Act and administrative law.

C. Practical checklist for immediate implementation

• Obtain the signed instrument as dated 27 April 2017 and confirm the numeric values for each jurisdiction exactly as recorded.
• Input the factors into payment software and preserve at least five decimal places during intermediate calculations.
• Document the date and source of the determination used in the payment run (signature block / gazette reference).
• Reconcile payments using the calculation methodology required by the Federal Financial Relations Act 2009 and confirm how rounding is handled. If the calculation method is uncertain, seek Treasury technical notes or legal advice referencing the Act.
• Keep an audit log and retain correspondence with the Commonwealth in case a later query or review arises.

Note: This instrument is the booked source of the per‑jurisdiction relativity factors for the 2017-18 payment year; the Act and any subordinate instruments will supply the full computational, procedural and dispute‑resolution context that the determination alone does not state. For precision in application and for any contested issues, consult the Federal Financial Relations Act 2009, the Commonwealth Gazette entry (if published), and Treasury administrative guidance.