8APool top‑up for a payment year

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#### 8A Pool top‑up for a payment year (1) The pool top‑up for a payment year is worked out using this table: ```html <table cellspacing="0" cellpadding="0" style="border-collapse:collapse"><thead><tr><td colspan="3" style="border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Pool top‑up for a payment year</td></tr><tr><td style="border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">Item</td><td style="border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">For this payment year:</td><td style="border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">The pool top‑up is:</td></tr></thead><tbody><tr><td style="border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">1</td><td style="border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">the 2020‑21 payment year or an earlier payment year</td><td style="border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">$0</td></tr><tr><td style="border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">2</td><td style="border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">the 2021‑22 payment year</td><td style="border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">$600 million</td></tr><tr><td style="border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">3</td><td style="border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">the 2022‑23 payment year</td><td style="border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">the sum of:(a) $600 million; and(b) the first indexation amount for that payment year</td></tr><tr><td style="border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">4</td><td style="border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">the 2023‑24 payment year</td><td style="border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">the sum of:(a) $600 million; and(b) the first indexation amount for that payment year</td></tr><tr><td style="border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">5</td><td style="border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">the 2024‑25 payment year</td><td style="border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">the sum of:(a) $850 million; and(b) the first indexation amount for that payment year</td></tr><tr><td style="border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">6</td><td style="border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">the 2025‑26 payment year or a later payment year</td><td style="border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top">the sum of:(a) $850 million; and(b) the first indexation amount for that payment year; and(c) the second indexation amount for that payment year</td></tr></tbody></table> ``` (2) The first indexation amount for a payment year (the current year) is the greater of: (a) the amount worked out using the formula in subsection (3); and (b) if the current year is the 2023‑24 payment year or a later payment year—the first indexation amount for the last payment year before the current year; and (c) otherwise—$0. (3) The formula for paragraph (2)(a) is: ![Start formula open bracket start fraction GST revenue for current year minus GST revenue for 2021-22 over GST revenue for 2021-22 end fraction close bracket times $600 million end formula](image.003.png) where: > GST revenue for current year is the GST revenue for the current year. > GST revenue for 2021‑22 is the GST revenue for the 2021‑22 payment year. (4) The second indexation amount for a payment year (the current year) is the greater of: (a) the amount worked out using the formula in subsection (5); and (b) if the current year is the 2026‑27 payment year or a later payment year—the second indexation amount for the last payment year before the current year; and (c) otherwise—$0. (5) The formula for paragraph (4)(a) is: ![Start formula open bracket start fraction GST revenue for current year minus GST revenue for 2024-25 over GST revenue for 2024-25 end fraction close bracket times $250 million end formula](image.004.png) where: > GST revenue for current year is the GST revenue for the current year. > GST revenue for 2024‑25 is the GST revenue for the 2024‑25 payment year.