1999 Review Report

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Download Format Size
analysis.exe EXE 418.1 kb
Volume_I.exe EXE 1.2 mb
Volume_II.exe EXE 5.8 mb
Volume_III.exe EXE 1.2 mb

 

Volume I is a broad exposition of the methods and findings of the review. It sets the review within the context of fiscal equalisation as it is practised in Australia and discusses general issues that arose. It also makes observations on the implications for fiscal equalisation of the proposed new tax arrangements and discusses possible developments of the equalisation system.

Volume II provides more detail of the methods adopted in the review, what causes the relativities to differ from an equal per capita distribution between the States, and why the results differ from those calculated in the 1998 Update. In this volume:

  • Chapter 2 covers the assessed relativities and an analysis of what causes them to differ (both from one another and from the 1998 Update results), whether one set of relativities gives a better result than the other and whether the ACT should continue to receive allowances for special circumstances;
  • Chapter 3 discusses the methods adopted to calculate relativities, including the range of State revenues and expenditures covered by the comparisons and the treatment of Commonwealth specific purpose payments;
  • Chapters 4, 5 and 6 detail the main issues that arose in making the assessments for the more important fields of State expenditure and revenue; and
  • Chapter 7 covers the special circumstances of the ACT.

The attachments include a mathematical exposition of the distribution model used in the assessments, tables providing the assessments, detailed analysis of the relativities and what has caused the change since the 1998 Update and brief reports on the workplace discussions undertaken in each State during the review.

Volume III contains:

  • details of the standard budget and other tables not included in Volume II;
  • the report of the working party of Commission staff and State Treasuries on the operating impacts of capital transactions; and
  • the reports of consultants on two matters relating to the final assessments — the value of commercial and industrial land in the States and the comparability of road length and road use data between the States.

R99 Data contains population, standard budget and standardised data.