This Schedule relates to the grant year commencing on 1 July 1997.
2 Interpretation
In this Schedule:
base assistance amount means $15,828,423,529.
CEO means the Chief Executive Officer of Customs.
Commissioner means the Commissioner of Taxation.
previous year means the financial year commencing on 1 July 1996.
3 Relativities factors
The relativities factor for each State for the grant year is as shown in the following table:
Relativities factors
State
Relativities factor
New South Wales
0.87819
Victoria
0.87835
Queensland
1.03737
Western Australia
0.99589
South Australia
1.19100
Tasmania
1.54974
Australian Capital Territory
0.88435
Northern Territory
4.89353
4 Per capita growth deductions
For the purposes of section 10, the maximum amount that may be deducted from the financial assistance grants payable to a State is the amount worked out by using the formula:
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where:
BA (base amount) means $16,195,064,933.
IF (index factor) means the index factor for the grant year.
PF (population factor) means the population factor for the grant year.
ASP (adjusted state population) means the adjusted population of the State in relation to the grant year.
ATP (adjusted total population) means the sum of the adjusted populations of all the States in relation to the grant year.
5 Revenue replacement payments
(1) For the purposes of section 11A, the revenue replacement payment to be made to a State is worked out by using the formula:
where:
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ABA (alcohol base amount) means the sum of:
(a) the amount determined by the Commissioner, before 15 June 1998, to be the additional amount of sales tax on taxable dealings to which the Sales Tax (Surcharge) Acts relate that was collected before 1 June 1998 because of a Commonwealth surcharge (whether under those Acts or any other Surcharge Act); and
(b) the amount determined by the Commissioner, before 15 June 1998, to be the additional amount of sales tax on taxable dealings to which the Sales Tax (Surcharge) Acts relate that the Commissioner estimates to be likely to be collected during the month of June 1998 because of a Commonwealth surcharge (whether under those Acts or any other Surcharge Act);
less the amount determined by the Commissioner to be the additional administrative costs incurred by the Commonwealth in the grant year because of that surcharge or those surcharges.
AS (alcohol share) means:
(a) if paragraph (b) does not apply—the number set out opposite the name of the State in the table at the end of this definition; or
(b) if the regulations prescribe, in respect of each State, a number as the alcohol share for that State for the purposes of this definition—the number so prescribed in respect of the State.
(a) the amount determined by the CEO, before 15 June 1998, to be the additional amount of customs duty on goods falling to subheadings of Chapter 24 of Schedule 3 to the Customs Tariff Act 1995 that was collected before 1 June 1998 because of a Commonwealth surcharge (whether under the Customs Tariff Amendment Act (No. 3) 1997 or any other Surcharge Act); and
Note: Chapter 24 of Schedule 3 to the Customs Tariff Act 1995 deals with tobacco and manufactured tobacco substitutes.
(b) the amount determined by the CEO, before 15 June 1998, to be the additional amount of customs duty on goods falling to subheadings of Chapter 24 of Schedule 3 to the Customs Tariff Act 1995 that the CEO estimates to be likely to be collected during the month of June 1998 because of a Commonwealth surcharge (whether under the Customs Tariff Amendment Act (No. 3) 1997 or any other Surcharge Act); and
(c) the amount determined by the CEO, before 15 June 1998, to be the additional amount of excise duty on goods falling to items 6, 7 and 8 of the Schedule to the Excise Tariff Act 1921 that was collected before 1 June 1998 because of a Commonwealth surcharge (whether under the Excise Tariff Amendment Act (No. 3) 1997 or any other Surcharge Act); and
Note: Items 6, 7 and 8 of the Schedule to the Excise Tariff Act 1921 deal with tobacco, cigars and cigarettes.
(d) the amount determined by the CEO, before 15 June 1998, to be the additional amount of excise duty on goods falling to items 6, 7 and 8 of the Schedule to the Excise Tariff Act 1921 that the CEO estimates to be likely to be collected during the month of June 1998 because of a Commonwealth surcharge (whether under the Excise Tariff Amendment Act (No. 3) 1997 or any other Surcharge Act);
less the amount determined by the CEO to be the amount of the additional administrative costs incurred by the Commonwealth in the grant year because of those surcharges.
TS (tobacco share) means:
(a) if paragraph (b) does not apply—the number set out opposite the name of the State in the table at the end of this definition; or
(b) if the regulations prescribe, in respect of each State, a number as the tobacco share for that State for the purposes of this definition—the number so prescribed in respect of the State.
Tobacco Share
State
Tobacco Share
New South Wales
0.32492
Victoria
0.21803
Queensland
0.19065
Western Australia
0.11100
South Australia
0.08988
Tasmania
0.03226
Australian Capital Territory
0.01456
Northern Territory
0.01870
PBA (petroleum base amount) means the sum of:
(a) the amount determined by the CEO, before 15 June 1998, to be the additional amount of customs duty on goods falling to subheadings of Chapter 27 of Schedule 3 to the Customs Tariff Act 1995 that was collected before 1 June 1998 because of a Commonwealth surcharge (whether under the Customs Tariff Amendment Act (No. 3) 1997 or any other Surcharge Act); and
Note: Chapter 27 of Schedule 3 to the Customs Tariff Act 1995 deals with petroleum products.
(b) the amount determined by the CEO, before 15 June 1998, to be the additional amount of customs duty on goods falling to subheadings of Chapter 27 of Schedule 3 to the Customs Tariff Act 1995 that the CEO estimates to be likely to be collected during the month of June 1998 because of a Commonwealth surcharge (whether under the Customs Tariff Amendment Act (No. 3) 1997 or any other Surcharge Act); and
(c) the amount determined by the CEO, before 15 June 1998, to be the additional amount of excise duty on goods falling to item 11 of the Schedule to the Excise Tariff Act 1921 that was collected before 1 June 1998 because of a Commonwealth surcharge (whether under the Excise Tariff Amendment Act (No. 3) 1997 or any other Surcharge Act); and
Note: Item 11 of the Schedule to the Excise Tariff Act 1921 deals with petroleum products.
(d) the amount determined by the CEO, before 15 June 1998, to be the additional amount of excise duty on goods falling to item 11 of the Schedule to the Excise Tariff Act 1921 that the CEO estimates to be likely to be collected during the month of June 1998 because of a Commonwealth surcharge (whether under the Excise Tariff Amendment Act (No. 3) 1997 or any other Surcharge Act);
less the following amounts:
(e) the amount determined by the CEO to be the amount of the additional administrative costs incurred by the Commonwealth in the grant year because of those surcharges;
(f) the amount determined by the Secretary to be the amount of public debt interest incurred by the Commonwealth in the grant year because payments of amounts of customs duty that included an amount payable because of a Commonwealth surcharge were deferred in accordance with permissions granted under section 69 of the Customs Act 1901 for the delivery into home consumption of goods falling to subheadings of Chapter 27 of Schedule 3 to the Customs Tariff Act 1995.
PS (petroleum share) means:
(a) if paragraph (b) does not apply—the number set out opposite the name of the State in the table at the end of this definition; or
(b) if the regulations prescribe, in respect of each State, a number as the petroleum share for that State for the purposes of this definition—the number so prescribed in respect of the State.
(2) In determining, for the purposes of subsection (1), the additional amount of customs duty or excise duty that was collected, or is likely to be collected, during a particular period because of a Commonwealth surcharge, the CEO is to take into account the impact of the operation of:
(a) section 19 of the Customs Tariff Act 1995; or
(b) section 6A of the Excise Tariff Act 1921;
as the case requires.
Note: Section 19 of the Customs Tariff Act 1995 and section 6A of the Excise Tariff Act 1921 provide for the automatic indexation of certain rates of duty which include rates payable on tobacco etc. and petroleum products.
(3) In working out, for the purposes of a determination under paragraph (f) of the definition of PBA in subsection (1), the total of the amounts of customs duty whose payment was deferred in accordance with a permission granted under section 69 of the Customs Act 1901, the Secretary is to disregard any part of those amounts of customs duty collected because of a Commonwealth surcharge.
For the purposes of section 11B, the franchise fees windfall tax reimbursement payment to be made to a State is equal to the sum of:
(a) the amount determined by the Commissioner, not later than 22 June 1998, to be the total of the amounts of tax collected, and remitted to the Commissioner, by the State under the Franchise Fees Windfall Tax (Collection) Act 1997 on or before 21 June 1998; and
(b) the amount determined by the Commissioner, not later than 22 June 1998, to be the total of the amounts of tax likely to be collected, and remitted to the Commissioner, by the State under that Act during the month of June 1998.
7 Special revenue assistance grants
For the purposes of section 12, the base amount is the amount set out opposite the name of the State in the following table:
Special revenue assistance grants
State
Base amount $
New South Wales
188,096,897
Victoria
239,658,821
Queensland
Nil
Western Australia
Nil
South Australia
Nil
Tasmania
Nil
Australian Capital Territory
Nil
Northern Territory
Nil
8 Competition payments
For the purposes of section 12A, the maximum amount that may be paid to a State is the amount worked out by using the formula:
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where:
BA (base amount) means $213,359,964.
IF (index factor) means the index factor for the grant year.
SP (state population) means the estimated population of the State on 31 December 1997.
TP (total population) means the sum of the estimated populations of all the States on 31 December 1997.
9 State fiscal contribution
(1) For the purposes of section 15B, the amount of fiscal contribution payable by a State is as follows:
(a) for a State other than Tasmania or the Australian Capital Territory—the amount worked out by using the formula:
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(b) for Tasmania or the Australian Capital Territory—the amount worked out by using the formula:
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(2) In this clause:
BA (base amount) means $640,000,000.
SP (state population) means the estimated population of the State on 31 December 1997.
TP (total population) means the sum of the estimated populations of all the States on 31 December 1997.