States Grants (General Purposes) Act 1994 (Cth)

States Grants (General Purposes) Act 1994

Act No. 122 of 1994 as amended

Consolidated as in force on 29 October 1999

(includes amendments up to Act No. 126 of 1999)

This Act has uncommenced amendments

For uncommenced amendments, see the endnotes

[Note: This Act is to be repealed by Act No. 111 of 1999]

Prepared by the Office of Legislative Drafting,

Attorney‑General’s Department, Canberra

Contents

An Act to provide for grants to the States, the Northern Territory and the Australian Capital Territory, and for related purposes

Part 1Preliminary1Short title [see Note 1]

This Act may be cited as the States Grants (General Purposes) Act 1994.

2Commencement [see Note 1]

This Act commences on the day on which it receives the Royal Assent.

3Application of Act to a grant year

(1)
In this Act, a reference, in relation to a grant year, to the applicable Schedule is a reference to the Schedule that is expressed to relate to that year.
(2)
The provisions set out in a Schedule apply in relation to the grant year to which the Schedule relates.

4Interpretation

(1)
In this Act, unless the contrary intention appears:
adjusted population,in relation to a State and a grant year, means the estimated population of the State on 31 December in that year (see subsection 8(1)) multiplied by the relativities factor for the State for that year.
Competition Agreement means the Agreement to Implement the National Competition Policy and Related Reforms executed at the Council of Australian Governments on 11 April 1995.
Commonwealth surcharge means the variation effected by a Surcharge Act in the rate of duty of customs or excise payable on specified goods or in the rate of sales tax applicable to specified taxable dealings (as the case may be).
Education Minister means the Minister for Employment, Education and Training.
grant year means:
(a)
the financial year commencing on 1 July 1994; and
(b)
each succeeding financial year.
grant year calculation quarter, in relation to a grant year, means a period of 3 months ending on 30 June immediately before the commencement of the grant year or on 30 September, 31 December or 31 March in the grant year.
Health Minister means the Minister for Health and Family Services.
index factor for a grant year means the factor worked out under section 6.
index number, for a grant year calculation quarter or a previous year calculation quarter, means the All Groups Consumer Price Index number, being the weighted average of the 8 capital cities, published by the Statistician in respect of that quarter.
population factor for a grant year means the factor worked out under section 7.
previous year, in relation to a grant year, has the meaning given by the applicable Schedule.
previous year calculation quarter, in relation to a grant year, means a period of 3 months ending on 30 June immediately before the commencement of the previous year or on 30 September, 31 December or 31 March in the previous year.
relativities factor for a State for a grant year is the factor set out in the applicable Schedule.
Sales Tax (Surcharge) Acts means the following Acts:
(a)
the Sales Tax (Customs) (Alcoholic Beverages) Act 1997;
(b)
the Sales Tax (Excise) (Alcoholic Beverages) Act 1997;
(c)
the Sales Tax (General) (Alcoholic Beverages) Act 1997.
Note: These Acts increase the rates of tax that apply to taxable dealings with the following goods:
(a) goods covered by Item 1 of Schedule 7 to the Sales Tax (Exemptions and Classifications) Act 1992;
(b) beer, spirits, liqueurs or spirituous liquors;
(c) beverages that contain beer, spirits (other than spirits for fortifying wine or other beverages), liqueurs or spirituous liquors.
Secretary means the Secretary of the Department.
State includes the Northern Territory and the Australian Capital Territory.
Statistician means the Australian Statistician.
Surcharge Acts means the following Acts:
(a)
the Customs Tariff Amendment Act (No. 3) 1997;
(b)
the Excise Tariff Amendment Act (No. 3) 1997;
(c)
the Sales Tax (Surcharge) Acts;
(d)
any Act that varies:
(i)
the rate of the duty of customs payable on goods falling to subheadings of Chapter 24 or 27 of the Customs Tariff Act 1995; or
(ii)
the rate of the duty of excise payable on goods falling to items 6, 7, 8 or 11 of the Schedule to the Excise Tariff Act 1921; or
(iii)
the rate of sales tax applicable to any of the taxable dealings to which the Sales Tax (Surcharge) Acts relate;
and is prescribed for the purposes of this definition.
Note 1: The Customs Tariff Amendment Act (No. 3) 1997 increases the rate of the duty of customs payable on goods falling to certain subheadings of Chapters 24 and 27 of Schedule 3 to the Customs Tariff Act 1995. The relevant subheadings of Chapter 24 deal with tobacco and manufactured tobacco substitutes. The relevant subheadings of Chapter 27 deal with petroleum products.
Note 2: The Excise Tariff Amendment Act (No. 3) 1997 increases the rate of the duty of excise payable on goods falling to items 6, 7, 8 and 11 in the Schedule to the Excise Tariff Act 1921. Items 6, 7 and 8 in that Schedule deal with tobacco, cigars and cigarettes. Item 11 deals with petroleum products.
Torres Strait Treaty means the Treaty between Australia and the Independent State of Papua New Guinea concerning Sovereignty and Maritime Boundaries in the area between the 2 countries, including the area known as Torres Strait, and Related Matters, signed at Sydney, Australia on 18 December 1978.
Note: The text of the Treaty is set out in the Australian Treaty Series 1985 No. 4.
(2)
If, at any time after the publication of an index number for a grant year calculation quarter ending on 31 March in the grant year, the Statistician publishes an index number for a grant year calculation quarter or a previous year calculation quarter in substitution for an index number previously published by the Statistician for the last‑mentioned quarter, the publication of the later index number is to be disregarded for the purposes of this Act.

5Hospital grants

(1)
In this Act, a reference to a hospital grant for a State in respect of a grant year is a reference to an amount worked out using the formula:

where:
RCC (reduction in certain circumstances) means the amount determined by the Health Minister before 10 June in the grant year to be the estimate of the reduction in the amount otherwise payable to the State during the grant year under a health care grant (being a reduction required by the conditions of the grant).
SDA (sum of deductible amounts) means the amount determined by the Health Minister before 10 June in the grant year to be the estimate of such part of TAP as is the sum of the following amounts:
(a)
the sum of the deductible amountspayable to the State during the grant year;
(b)
the sum of the deductible amountspayable to a hospital, or to another person, during the grant year, being amounts that would have been payable to the State had the Health Minister been satisfied that the State was adhering to the principles set out in subsection 6(2) of the Health Care (Appropriation) Act 1998.
TAP (total amount payable) means the amount determined by the Health Minister before 10 June in the grant year to be the estimate of the sum of the following amounts:
(a)
the amount payable to the State during the grant year under a health care grant;
(b) the amount payable to a hospital, or to another person, during the grant year under a health care grant, being an amount that would have been payable to the State had the Health Minister been satisfied that the State was adhering to the principles set out in subsection 6(2) of the Health Care (Appropriation) Act 1998.
(2) For the purposes of this section:
deductible amounts are amounts that relate to the following:
(a)
mental health services;
(b)
projects or programs of a kind referred to in paragraph 4(1)(b) of the Health Care (Appropriation) Act 1998;
(c)
the critical and urgent treatment incentive program;
(d)
the recognition of special demands arising from the Torres Strait Treaty;
(e)
the transition from a 1993‑98 Medicare Agreement to another agreement or arrangement between the Commonwealth and a State, being an agreement or arrangement that specifies conditions applying to health care grants;
(f)
a service, project or program, or a component of a health care grant, that is determined by the Health Minister to be a service, project, program or component in relation to which an amount payable is to be treated as a deductible amount.
health care grant means a grant of financial assistance under section 4 of the Health Care (Appropriation) Act 1998.

6Index factor

The index factor for a grant year is the factor worked out using the formula:

where:
grant year index numbers means the sum of the index numbers for the grant year calculation quarters.
previous year index numbers means the sum of the index numbers for the previous year calculation quarters.

7Population factor

The population factor for a grant year is the factor worked out using the formula:

where:
total estimated population (grant year) means the sum of the estimated populations of the States on 31 December in the grant year (see subsection 8(1)).
estimated total population (previous year) means the estimated total population of the States on 31 December in the previous year (see subsection 8(2)).

8Determination of population of a State

(1)
A reference in this Act to the estimated population of a State on 31 December in a grant year is a reference to the population of the State on that date as determined by the Statistician after that date and before 10 June in the grant year.
(2)
A reference in this Act to the estimated total population of the States on 31 December in the year previous to the grant year is a reference to the total population of the States on that date as determined by the Statistician after that date and before 10 June in the grant year.
(3)
In making a determination under this section, the Statistician must:
(a)
if practicable, consult with the official Statistician of each State concerned; and
(b)
have regard to the latest statistics in relation to population available to the Statistician on the day on which the determination is made.

Part 2Grants to the StatesDivision 1General revenue grants9Financial assistance grants

Subject to this Act, each State is entitled to the payment by way of financial assistance, in relation to a grant year, of a financial assistance grant worked out using the formula:
•–
SHG
where:
ASP (adjusted State population) means the adjusted population of the State for the grant year.
BAA (base assistance amount) means the base assistance amount set out in the applicable Schedule.
IF (index factor) means the index factor for the grant year.
PF (population factor) means the population factor for the grant year.
THG (total hospital grants) means the sum of the hospital grants for all the States in respect of the grant year (see section 5).
ATP (adjusted total population) means the sum of the adjusted populations of all of the States for the grant year.
SHG (State hospital grant) means the hospital grant for the State in respect of the grant year (see section 5).

10Competition Agreement: per capita growth deductions

The Treasurer may deduct from the amount of financial assistance grant payable to a State under section 9 in relation to a grant year:
(a)
an amount that does not exceed; or
(b)
amounts that in total do not exceed;
the amount that may be deducted under the applicable Schedule.
Note: This provision is enacted pursuant to the Competition Agreement. Under that Agreement, the per capita component of growth in the pool of financial assistance grants is payable subject to the States complying with the conditions set out in the Agreement.

11Payments in relation to excess State fiscal contributions

(1)
This section applies if the amounts (fiscal contribution payment) paid, or taken (under this Act or any other Acts) to have been paid, by a State in the grant year commencing on 1 July 1997 in satisfaction of the State’s 1997‑98 fiscal contribution (within the meaning of section 15B) exceed the amount of the State’s 1997‑98 fiscal contribution.
(2)
The Treasurer may pay an amount of financial assistance to the State in the grant year commencing on 1 July 1997 or 1 July 1998 which is equal to the amount by which the State’s fiscal contribution payments exceed the amount of the State’s 1997‑1998 fiscal contribution.

11AAPayments in relation to excess State fiscal contributions – 1998‑99

(1)
This section applies if the amounts paid, or taken (under this Act or any other Act) to have been paid, by a State during the grant year commencing on 1 July 1998 in satisfaction of the State’s 1998‑99 fiscal contribution (within the meaning of section 15C), exceed the amount of the State’s 1998‑99 fiscal contribution.
(2)
The Treasurer may pay an amount by way of financial assistance to the State during the grant year commencing on 1 July 1998, or during the next grant year, that is equal to the amount of the excess.

11ARevenue replacement payments

Subject to this Act, each State is to be paid by way of financial assistance, in relation to a grant year, a revenue replacement payment worked out in accordance with the applicable Schedule.

11BFranchise fees windfall tax reimbursement payments

Subject to this Act, each State is to be paid by way of financial assistance, in relation to a grant year, a franchise fees windfall tax reimbursement payment worked out in accordance with the applicable Schedule.

12Special revenue assistance grants

(1)
Subject to this Act, each State is to be paid, by way of financial assistance, in relation to a grant year, an amount worked out using the formula:
base amount ´ index factor ´ population factor
where:
base amountmeans the base amount set out in the applicable Schedule.
(2)
The application of the formula may result in a State not receiving any amount under this section in relation to the grant year.

12ACompetition Agreement: competition payments

Subject to this Act, the Treasurer may pay by way of financial assistance to a State, in relation to a grant year:
(a)
an amount that does not exceed; or
(b)
amounts that in total do not exceed;
the maximum amount that may be paid to that State under the applicable Schedule.
Note: This provision is enacted pursuant to the Competition Agreement.
Under that Agreement, the Commonwealth undertakes to provide financial assistance by way of general purpose payments to the States over a period beginning on 1 July 1997 subject to the States complying with the conditions set out in the Agreement.

12BOverpayment of grant

If a State has been paid an amount in excess of the amount that, under a provision of this Act, it was entitled to receive by way of financial assistance in relation to a grant year, the Treasurer may deduct an amount equal to the excess from any amount that the State is entitled to receive by way of financial assistance in relation to the year immediately following the grant year.

13Reduction of general revenue grants to States to take account of certain advance payments

The total amount that would be payable to a State under this Division in relation to a grant year is to be reduced by the total amount of advances in respect of the grant year paid under section 17.

Division 2Conditions on which grants made14State contribution to costs of higher education superannuation

(1)
Financial assistance to which a State is entitled under this Act in relation to a grant year is granted on the condition that the State will pay to the Commonwealth the amount (if any) determined by the Education Minister on or before 31 March in the grant year as representing the State’s share of the costs of any unfunded superannuation liabilities of higher education institutions in the State, being liabilities required to be discharged during the grant year.
(2)
The amount to be determined under subsection (1) in relation to a State is the amount worked out using the formula:
(ETP ´ SRC) + (UHESL – [ET + AA])
where:
ETP (estimated total payments) means the estimated total of the payments required to be made during the grant year in discharge of unfunded superannuation liabilities of higher education institutions in the State attributable to service before 1 January 1974.
SRC (State recurrent costs) means the fraction representing, as nearly as is practicable, the proportion of the recurrent costs of higher education in the State borne by the State in the period during which service before 1 January 1974 was being performed.
UHESL (unfunded higher education superannuation liabilities) means the estimated total of the payments required to be made during the grant year in discharge of unfunded superannuation liabilities of higher education institutions in the State attributable to service on or after 1 January 1982.
ET (estimated total) means the amount that would be the estimated total of such payments if the benefits provided under superannuation schemes under which those liabilities arise were reduced to a level that could be financed by a long‑term employer contribution at the rate of 14% of members’ salaries.
AA (additional amount) means any amount that the Education Minister determines is appropriate having regard to relevant industrial awards relating to superannuation.
(3)
The Treasurer may, at any time after 31 May in the grant year, deduct from a payment due to a State under this Act, in respect of the grant year or a later year, any amount that is payable by the State to the Commonwealth under subsection (1) and remains unpaid.
(4)
An amount deducted under subsection (3) from a payment due to a State is taken to have been paid by the State to the Commonwealth under subsection (1).
(5)
In this section:
higher education institution has the same meaning as in the Employment, Education and Training Act 1988.
unfunded superannuation liabilities, in relation to higher education institutions in a State, means unfunded superannuation liabilities in relation to higher education under superannuation schemes conducted by the State.

15Higher education funding condition

(1)
Financial assistance to which a State is entitled under this Act in relation to the grant year is granted on condition that the State will pay to the Commonwealth an amount equal to the sum of the amounts (if any) that have been paid by the Commonwealth under section 25A or 25B of the Higher Education Funding Act 1988 during the grant year as a direct or indirect consequence of the actions of that State.
(2)
The Treasurer may, at any time after 31 May in the grant year, deduct from a payment due to a State under this Act, in respect of the grant year or a later year, an amount that is payable by the State to the Commonwealth under subsection (1) and remains unpaid.
(3)
An amount deducted under subsection (2) from the payment due to a State is taken to have been paid by the State to the Commonwealth under subsection (1).

15AState fiscal contribution – 1996‑97

(1)
Financial assistance to which a State is entitled under section 9 (financial assistance grant) in relation to the grant year commencing on 1 July 1996 is granted on condition that the State will pay to the Commonwealth an amount of fiscal contribution (1996‑97 fiscal contribution) worked out in accordance with the applicable Schedule.
(2)
The Treasurer may deduct from any amount payable under this Act in respect of the financial assistance grant to the State for the grant year commencing on 1 July 1996 an amount that, together with the amounts (if any) paid, or taken (under this Act or any other Act) to have been paid, by the State in satisfaction of the State’s 1996‑97 fiscal contribution, does not exceed the amount of that contribution.
(3)
If part of the State’s 1996‑97 fiscal contribution remains unpaid on 1 July 1997, the Treasurer may deduct from any amount payable under this Act in respect of the financial assistance grant to the State for the grant year commencing on 1 July 1997 an amount that, together with the amounts (if any) paid, or taken (under this Act or any other Act) to have been paid, by the State in satisfaction of the State’s 1996‑97 fiscal contribution, does not exceed the amount of that contribution.

(4)
An amount deducted under subsection (2) or (3) from the State’s financial assistance grant is taken to have been paid by the State to the Commonwealth in satisfaction of the State’s 1996‑97 fiscal contribution.

15BState fiscal contribution – 1997‑98

(1)
Financial assistance to which a State is entitled under section 9 (financial assistance grant) in relation to the grant year commencing on 1 July 1997 is granted on condition that the State will pay to the Commonwealth an amount of fiscal contribution (1997‑98 fiscal contribution) worked out in accordance with the applicable Schedule.
(2)
The Treasurer may deduct from any amount payable under this Act in respect of the financial assistance grant to the State for the grant year commencing on 1 July 1997 an amount that, together with the amounts (if any) paid, or taken (under this Act or any other Act) to have been paid, by the State in satisfaction of the State’s 1997‑98 fiscal contribution, does not exceed the amount of that contribution.
(3)
If part of the State’s 1997‑98 fiscal contribution remains unpaid on 1 July 1998, the Treasurer may deduct from any amount payable under this Act in respect of the financial assistance grant to the State for the grant year commencing on 1 July 1998 an amount that, together with the amounts (if any) paid, or taken (under this Act or any other Act) to have been paid, by the State in satisfaction of the State’s 1997‑98 fiscal contribution, does not exceed the amount of that contribution.
(4)
An amount deducted under subsection (2) or (3) from the State’s financial assistance grant is taken to have been paid by the State to the Commonwealth in satisfaction of the State’s 1997‑98 fiscal contribution.

15CState fiscal contribution – 1998‑99

(1)
Financial assistance to which a State is entitled under section 9 (afinancial assistance grant) in relation to the grant year commencing on 1 July 1998 is granted on condition that the State will pay to the Commonwealth an amount of fiscal contribution (1998‑99 fiscal contribution) worked out in accordance with the applicable Schedule.
(2)
The Treasurer may deduct from a financial assistance grant to a State in relation to the grant year commencing on 1 July 1998:
(a)
an amount that does not exceed the unpaid amount of the State’s 1998‑99 fiscal contribution; and
(b)
if part of the State’s 1997‑98 fiscal contribution (within the meaning of section 15B) remained unpaid on 1 July 1998—an amount that does not exceed the unpaid amount of the State’s 1997‑98 fiscal contribution.
(3)
An amount deducted under subsection (2) is taken to have been paid by the State to the Commonwealth in satisfaction of whichever of the following fiscal contributions is applicable:
(a)
if the amount was deducted under paragraph (2)(a)—the State’s 1998‑99 fiscal contribution;
(b)
if the amount was deducted under paragraph (2)(b)—the State’s 1997‑98 fiscal contribution.
(4)
A reference in this section to an unpaid amount of a State’s fiscal contribution for a grant year does not include a reference to an amount taken (under this Act or any other Act) to have been paid by the State in satisfaction of the State’s fiscal contribution for the grant year.

Part 3Miscellaneous16Advance payments for grant year

The Treasurer may make advances to a State of portions of the amount or amounts to which it appears to the Treasurer the State will be entitled under this Act in relation to a grant year.

17Advance payments for succeeding year

(1)
The Treasurer may, during the period of 6 months commencing on 1 July immediately after the end of a grant year, make payments to a State of amounts not exceeding in total 55% of the sum of the amounts payable to the State under this Act in relation to the grant year.
(2)
The sum of the amounts paid under subsection (1) must not exceed 50% of the total amount payable under this Act in relation to the grant year.
(3)
The operation of section 13 is to be disregarded:
(a)
in working out, for the purposes of subsection (1), the sum of the amounts payable to a State in relation to the grant year; and
(b)
in working out, for the purposes of subsection (2), the total amount payable under this Act in relation to the grant year.
(4)
In working out:
(a)
for the purposes of subsection (1), the sum of the amounts payable to a State in relation to the grant year commencing on 1 July 1997; and
(b)
for the purposes of subsection (2), the total amount payable under this Act in relation to that grant year;
the revenue replacement payment made to a State in relation to that grant year is taken to be the amount worked out by using the formula:
where:
AA (actual amount) means the amount of the revenue replacement payment worked out in accordance with clause 5 in Schedule 4 in relation to that State.

18Treasurer may fix amounts, and times of payments, of financial assistance

Financial assistance payable to a State under this Act is to be paid in such amounts, and at such times, as the Treasurer determines in writing.

19Appropriation

Payments under this Act are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.

20Delegation by Treasurer

(1)
The Treasurer may, by signed writing, delegate to a person holding, or performing the duties of, an office in the Department all or any of the Treasurer’s powers under sections 10, 11, 12A, 14, 15A, 15B, 15C, 16, 17 and 18.
(2)
A delegate is, in the exercise of a power so delegated, subject to the Treasurer’s directions.

21Determinations

A determination made under this Act by:
(a)
the Treasurer; or
(b)
the Education Minister; or
(c)
the Health Minister; or
(ca)
the Commissioner of Taxation; or
(cb)
the Chief Executive Officer of Customs; or
(cc)
the Secretary; or
(d)
the Statistician;
is, for the purposes of this Act, conclusively presumed to be correct.

21ARegulations

The Governor‑General may make regulations:
(a)
prescribing matters required or permitted by this Act to be prescribed; or
(b)
prescribing matters necessary or convenient to be prescribed for carrying out or giving effect to this Act.

22Repeal of States Grants (General Purposes) Act 1993

(1)
The States Grants (General Purposes) Act 1993 is repealed.
(2)
Subsection (1) takes effect on 31 December 1994.

Schedule 1Grant year commencing 1 July 1994

Section 3

1Interpretation

In the Act and this Schedule, unless the contrary intention appears:
base assistance amount means $13,634,329,736.
grant year means the financial year that commenced on 1 July 1994.
previous year means the financial year that commenced on
1 July 1993.

2Relativities factors

The relativities factors for the States are as shown in the following table:

State	Relativities factor
New South Wales	0.8756
Victoria	0.8374
Queensland	1.0441
Western Australia	1.0839
South Australia	1.2186
Tasmania	1.5173
Australian Capital Territory	0.8968
Northern Territory	4.9863

3Arterial road grants

The amounts of arterial road grants payable to the States under section 10 of the Act are as shown in the following table:

State	Amount of arterial road grant $
New South Wales	103,600,000
Victoria	103,200,000
Queensland	63,000,000
Western Australia	43,400,000
South Australia	22,800,000
Tasmania	8,800,000
Australian Capital Territory	1,400,000
Northern Territory	3,800,000

4Special revenue assistance grants

For the purposes of section 12:
base amountmeans the amount set out opposite to the name of the State in the following table:

State	Base amount $
New South Wales	158,638,731
Victoria	207,806,948
Queensland	38,707,300
Western Australia	14,515,237
South Australia	4,838,412
Tasmania	7,741,460
Australian Capital Territory	39,965,287
Northern Territory	28,062,792

5Reduction of general revenue grants to States to take account of certain advance payments

Section 13 of the Act applies in relation to the grant year as if “section 17” were omitted and “section 22 of the States Grants (General Purposes) Act 1993” were substituted.

Schedule 2Grant year commencing 1 July 1995

Section 3

1Interpretation

In this Schedule:
base assistance amount means $14,076,153,668.
grant yearmeans the financial year that commenced on 1 July 1995.
previous yearmeans the financial year that commenced on 1 July 1994.

2Relativities factors

The relativities factors for the States are as shown in the following table:

State	Relativities factors
New South Wales	0.8743
Victoria	0.8506
Queensland	1.0435
Western Australia	1.0521
South Australia	1.2047
Tasmania	1.5437
Australian Capital Territory	0.8916
Northern Territory	5.0332

3Arterial road grants

The amounts of arterial road grants payable to the States under subsection 10(2) are to be worked out using the formula:

where:
BA (base amount) means $350,000,000.
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.
ATP ( adjusted total population) means the sum of the adjusted populations of all the States.
HS (historic share) means the number set out opposite to the name of the State in the following table:

State	Historic share
New South Wales	0.296
Victoria	0.295
Queensland	0.180
Western Australia	0.124
South Australia	0.065
Tasmania	0.025
Australian Capital Territory	0.004
Northern Territory	0.011

4Special revenue assistance grants

For the purposes of section 12:
base amountmeans the amount set out opposite to the name of the State in the following table:

State	Base amount $
New South Wales	171,714,655
Victoria	218,785,810
Queensland	Nil
Western Australia	Nil
South Australia	Nil
Tasmania	Nil
Australian Capital Territory	14,218,925
Northern Territory	9,479,283

Schedule 3Grant year commencing 1 July 19961Application

This Schedule relates to the grant year commencing on 1 July 1996.

2Interpretation

In this Schedule:
base assistance amount means $14,936,808,951.
previous year means the financial year commencing on 1 July 1995.

3Relativity factors

The relativity factor for each State for the grant year is as shown in the following table:

Relativity factors
State	Relativity factor
New South Wales	0.87472
Victoria	0.87577
Queensland	1.04176
Western Australia	1.01409
South Australia	1.18772
Tasmania	1.54644
Australian Capital Territory	0.88883
Northern Territory	4.87829

4Arterial road grants

The amount payable to each State under subsection 10(2) in relation to the grant year is to be worked out by using the formula:
+
where:
BA (base amount) means $371,014,429.
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.
HS (historic share) means the number set out opposite the name of the State in the following table:

Arterial Road Grants
State	Historic share
New South Wales	0.296
Victoria	0.295
Queensland	0.180
Western Australia	0.124
South Australia	0.065
Tasmania	0.025
Australian Capital Territory	0.004
Northern Territory	0.011

5Special 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	182,024,614
Victoria	231,921,978
Queensland	Nil
Western Australia	Nil
South Australia	Nil
Tasmania	Nil
Australian Capital Territory	Nil
Northern Territory	9,615,310

6State fiscal contribution – 1996‑97

For the purposes of section 15A, the amount of fiscal contribution payable by a State for the grant year is the amount worked out by using the formula:

where:
BA (base amount) means $619,000,000.
SP (state population) means the estimated population of the State on 31 December 1996.
TP (total population) means the sum of the estimated populations of all the States on 31 December 1996.

Schedule 4Grant year commencing 1 July 19971Application

This Schedule relates to the grant year commencing on 1 July 1997.

2Interpretation

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.

3Relativities 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

4Per 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:

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.

5Revenue 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:
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.

Alcohol Share
State	Alcohol Share
New South Wales	0.33796
Victoria	0.22332
Queensland	0.19314
Western Australia	0.11147
South Australia	0.07857
Tasmania	0.02415
Australian Capital Territory	0.01569
Northern Territory	0.01569

TBA (tobacco 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 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.

Petroleum Share
State	Petroleum Share
New South Wales	0.30039
Victoria	0.20153
Queensland	0.19593
Western Australia

0.17118
South Australia	0.07549
Tasmania	0.02453
Australian Capital Territory	0.01291
Northern Territory	0.01804

(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.

6Franchise fees windfall tax reimbursement payments

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.

7Special 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

8Competition 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:
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.

9State 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:

(b)
for Tasmania or the Australian Capital Territory—the amount worked out by using the formula:

(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.

Schedule 5Grant year commencing 1 July 19981Application

This Schedule relates to the grant year commencing on 1 July 1998.

2Definitions

(1)
In this Schedule:
base assistance amount has the meaning given by subclause (2).
CEO means the Chief Executive Officer of Customs.
Commissioner means the Commissioner of Taxation.
June 1998 ABA amount means the amount determined by the Commissioner, before 15 June 1999, to be the additional amount of sales tax on taxable dealings to which the Sales Tax Surcharge Acts relate that was collected during the month of June 1998 because of a Commonwealth surcharge.
June 1998 ABA estimate amount means the amount determined by the Commissioner under paragraph (b) of the definition of ABA in subclause 5(1) of Schedule 4.
June 1998 PBA amount means the sum of the amounts determined by the CEO, before 15 June 1999, to be:
(a)
the additional amount of customs duty falling to subheadings of Chapter 27 of Schedule 3 to the Customs Tariff Act 1995 that was collected during the month of June 1998 because of a Commonwealth surcharge; and
(b)
the additional amount of excise duty falling to items 11 and 12 of the Schedule to the Excise Tariff Act 1921 that was collected during the month of June 1998 because of a Commonwealth surcharge.
June 1998 PBA estimate amount means the sum of the amounts determined by the CEO under paragraphs (b) and (d) of the definition of PBA in subclause 5(1) of Schedule 4.
June 1998 TBA amount means the sum of the amounts determined by the CEO, before 15 June 1999, to be:
(a)
the additional amount of customs duty falling to subheadings of Chapter 24 of Schedule 3 to the Customs Tariff Act 1995 that was collected during the month of June 1998 because of a Commonwealth surcharge; and
(b)
the additional amount of excise duty falling to items 6, 7 and 8 of the Schedule to the Excise Tariff Act 1921 that was collected during the month of June 1998 because of a Commonwealth surcharge.
June 1998 TBA estimate amount means the sum of the amounts determined by the CEO under paragraphs (b) and (d) of the definition of TBA in subclause 5(1) of Schedule 4.
pre‑1 June period means the period from the beginning of 1 July 1998 to the end of 31 May 1999.
previous year means the financial year commencing on 1 July 1997.
(2)
In this Schedule:
base assistance amount means the amount worked out using the formula:

where:
PYBAA (previous year base assistance amount) means $15,828,423,529.
PYIF (previous year index factor) means the index factor for the previous year.
PYPF (previous year population factor) means the population factor for the previous year.
Note: $366,641,403 is an amount that was paid under section 12 in relation to the grant year commencing on 1 July 1996, which would otherwise have been paid under section 9.

3Relativities factors

The relativities factor for each State for the grant year is as shown in the following table:

Relativities factors
Item	State	Relativities factor
1	New South Wales	0.87765
2	Victoria	0.88042
3	Queensland	1.02186
4	Western Australia	0.98252
5	South Australia	1.22194
6	Tasmania	1.55086
7	Australian Capital Territory	0.95145
8	Northern Territory	4.81869

4Per capita growth deductions

For the purposes of section 10, the maximum amount that may be deducted from the financial assistance grant payable to a State is the amount worked out using the formula:
where:
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.
BAA (base assistance amount) means the base assistance amount for the grant year.
IF (index factor) means the index factor for the grant year.
PF (population factor) means the population factor for the grant year.

5Revenue replacement payments

(1)
For the purposes of section 11A, the revenue replacement payment to be made to a State is worked out using the formula:
where:
ABA (alcohol base amount) means the sum of:
(a)
the amounts determined by the Commissioner, before 15 June 1999, to be:
(i)
the additional amount of sales tax on taxable dealings to which the Sales Tax (Surcharge) Acts relate that was collected during the pre‑1 June period because of a Commonwealth surcharge; and
(ii)
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 1999 because of a Commonwealth surcharge; and
(b)
if the June 1998 ABA amount exceeds the June 1998 ABA estimate amount—the amount of the excess;
less the sum of:
(c)
if the June 1998 ABA estimate amount exceeds the June 1998 ABA amount—the amount of the excess; and
(d)
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) for a State 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 a number as the alcohol share for each State for the purposes of this definition—the number so prescribed for the State.

Revenue replacement payments—alcohol share
Item	State	Alcohol share
1	New South Wales	0.33796
2	Victoria	0.22332
3	Queensland	0.19314
4	Western Australia	0.11147
5	South Australia	0.07857
6	Tasmania	0.02415
7	Australian Capital Territory	0.01569
8	Northern Territory	0.01569

PBA (petroleum base amount) means the sum of:
(a)
the amounts determined by the CEO, before 15 June 1999, to be:
(i)
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 during the pre‑1 June period because of a Commonwealth surcharge; and
Note: Chapter 27 of Schedule 3 to the Customs Tariff Act 1995 deals with petroleum products.
(ii)
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 1999 because of a Commonwealth surcharge; and
(iii)
the additional amount of excise duty on goods falling to items 11 and 12 of the Schedule to the Excise Tariff Act 1921 that was collected during the pre‑1 June period because of a Commonwealth surcharge; and
Note: Items 11 and 12 of the Schedule to the Excise Tariff Act 1921 deals with petroleum products.
(iv)
the additional amount of excise duty on goods falling to items 11 and 12 of the Schedule to the Excise Tariff Act 1921 that the CEO estimates to be likely to be collected during the month of June 1999 because of a Commonwealth surcharge;
(b)
if the June 1998 PBA amount exceeds the June 1998 PBA estimate amount—the amount of the excess;
less the sum of:
(c)
if the June 1998 PBA estimate amount exceeds the June 1998 PBA amount—the amount of the excess; and
(d)
the amount determined by the CEO to be the additional administrative costs incurred by the Commonwealth in the grant year because of those surcharges.
PS (petroleum share) for a State 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 a number as the petroleum share for each State for the purposes of this definition—the number so prescribed for the State.

Revenue replacement payments—petroleum share
Item	State	Petroleum share
1	New South Wales	0.30039
2	Victoria	0.20153
3	Queensland	0.19593
4	Western Australia	0.17118
5	South Australia	0.07549
6	Tasmania	0.02453
7	Australian Capital Territory	0.01291
8	Northern Territory	0.01804

TBA (tobacco base amount) means the sum of:
(a)
the amounts determined by the CEO, before 15 June 1999, to be:
(i)
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 during the pre‑1 June period because of a Commonwealth surcharge; and
Note: Chapter 24 of Schedule 3 to the Customs Tariff Act 1995 deals with tobacco and manufactured tobacco substitutes.
(ii)
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 1999 because of a Commonwealth surcharge; and
(iii)
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 during the pre‑1 June period because of a Commonwealth surcharge; and
Note: Items 6, 7 and 8 of the Schedule to the Excise Tariff Act 1921 deal with tobacco, cigars and cigarettes.
(iv)
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 1999 because of a Commonwealth surcharge; and
(b)
if the June 1998 TBA amount exceeds the June 1998 TBA estimate amount—the amount of the excess;
less the sum of:
(c)
if the June 1998 TBA estimate amount exceeds the June 1998 TBA amount—the amount of the excess; and
(d)
the amount determined by the CEO to be the additional administrative costs incurred by the Commonwealth in the grant year because of those surcharges.
TS (tobacco share) for a State 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 a number as the tobacco share for each State for the purposes of this definition—the number so prescribed for the State.

Revenue replacement payments—tobacco share
Item	State	Tobacco share
1	New South Wales	0.32492
2	Victoria	0.21803
3	Queensland	0.19065
4	Western Australia	0.11100
5	South Australia	0.08988
6	Tasmania	0.03226
7	Australian Capital Territory	0.01456
8	Northern Territory	0.01870

(2)
In determining, for the purposes of subclause (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.

6Franchise fees windfall tax reimbursement payments

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 the amounts determined by the Commissioner, before 22 June 1999, to be:
(a)
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 during the period beginning at the beginning of 1 July 1998 and ending at the end of 21 June 1999; and
(b)
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 1999.

7Special revenue assistance grants

For the purposes of section 12, the base amount for each State is zero.

8Competition payments

For the purposes of section 12A, the maximum amount that may be paid to a State is the amount worked out using the formula:
where:
BA (base amount) means $213,138,038.
IF (index factor) means the index factor for the grant year.
SP (State population) means the estimated population of the State on 31 December 1998.
TP (total population) means the sum of the estimated populations of all States on 31 December 1998.

9State fiscal contribution

(1)
For the purposes of section 15C, 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 using the following formula:
(b)
for Tasmania or the Australian Capital Territory—the amount worked out using the formula:
Note: In 1997‑98, one half of the scheduled fiscal contributions of Tasmania and the ACT were deferred to 1998‑99.
(2)
In this clause:
BA (base amount) means $300,000,000.
FC1997‑98 means the amount of the 1997‑98 fiscal contribution worked out using the formula set out in paragraph 9(1)(b) of Schedule 4 to this Act.
SP (state population) means the estimated population of the State on 31 December 1998.
TP (total population) means the estimated populations of all States on 31 December 1998.

Schedule 6Grant year commencing 1 July 1999

Note: See section 3.

1Application

This Schedule relates to the grant year commencing on 1 July 1999.

2Definitions

(1)
In this Schedule:
base assistance amount has the meaning given by subclause (2).
CEO means the Chief Executive Officer of Customs.
Commissioner means the Commissioner of Taxation.
June 1999 alcohol base amount means the amount determined by the Commissioner, before 15 June 2000, to be the additional amount of sales tax on taxable dealings to which the Sales Tax Surcharge Acts relate that was collected during the month of June 1999 because of a Commonwealth surcharge.
June 1999 alcohol base estimate amount means the amount determined by the Commissioner under subparagraph (a)(ii) of the definition of ABA in subclause 5(1) of Schedule 5.
June 1999 petroleum base amount means the sum of the amounts determined by the CEO, before 15 June 2000, to be:
(a)
the additional amount of customs duty falling to subheadings of Chapter 27 of Schedule 3 to the Customs Tariff Act 1995 that was collected during the month of June 1999 because of a Commonwealth surcharge; and
(b)
the additional amount of excise duty falling to items 11 and 12 of the Schedule to the Excise Tariff Act 1921 that was collected during the month of June 1999 because of a Commonwealth surcharge.
June 1999 petroleum base estimate amount means the sum of the amounts determined by the CEO under subparagraphs (a)(ii) and (iv) of the definition of PBA in subclause 5(1) of Schedule 5.
June 1999 tobacco base amount means the sum of the amounts determined by the CEO, before 15 June 2000, to be:
(a)
the additional amount of customs duty falling to subheadings of Chapter 24 of Schedule 3 to the Customs Tariff Act 1995 that was collected during the month of June 1999 because of a Commonwealth surcharge; and
(b)
the additional amount of excise duty falling to items 6, 7 and 8 of the Schedule to the Excise Tariff Act 1921 that was collected during the month of June 1999 because of a Commonwealth surcharge.
June 1999 tobacco base estimate amount means the sum of the amounts determined by the CEO under subparagraphs (a)(ii) and (iv) of the definition of TBA in subclause 5(1) of Schedule 5.
pre‑1 June period means the period from the beginning of 1 July 1999 to the end of 31 May 2000.
previous year means the financial year commencing on 1 July 1998.
(2)
In this Schedule:
base assistance amount means the amount worked out using the formula:
where:
previous year base assistance amount means $16,361,265,223.
previous year index factor means the index factor for the previous year.
previous year population factor means the population factor for the previous year.

3Relativities factors

The relativities factor for each State for the grant year is as shown in the following table:

Relativities factors
Item	State	Relativities factor
1	New South Wales	0.89948
2	Victoria	0.86184
3	Queensland	1.00687
4	Western Australia	0.94793
5	South Australia	1.20680
6	Tasmania	1.60905
7	Australian Capital Territory	1.10270
8	Northern Territory	4.84429

4Per capita growth deductions

For the purposes of section 10, the maximum amount that may be deducted from the financial assistance grant payable to a State is the amount worked out using the formula:
where:
adjusted State population means the adjusted population of the State in relation to the grant year.
adjusted total population means the sum of the adjusted populations of all the States in relation to the grant year.
base assistance amount means the base assistance amount for the grant year.
index factor means the index factor for the grant year.
population factor means the population factor for the grant year.

5Revenue replacement payments

(1)
For the purposes of section 11A, the revenue replacement payment to be made to a State is worked out using the formula:
where:
alcohol base amount means the sum of:
(a)
the amounts determined by the Commissioner, before 15 June 2000, to be:
(i)
the additional amount of sales tax on taxable dealings to which the Sales Tax (Surcharge) Acts relate that was collected during the pre‑1 June period because of a Commonwealth surcharge; and
(ii)
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 2000 because of a Commonwealth surcharge; and
(b)
if the June 1999 alcohol base amount exceeds the June 1999 alcohol base estimate amount—the amount of the excess;

less the sum of:
(c)
if the June 1999 alcohol base estimate amount exceeds the June 1999 alcohol base amount—the amount of the excess; and
(d)
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.
alcohol share for a State 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 a number as the alcohol share for each State for the purposes of this definition—the number so prescribed for the State.

Revenue replacement payments—alcohol share
Item	State	Alcohol share
1	New South Wales	0.33796
2	Victoria	0.22332
3	Queensland	0.19314
4	Western Australia	0.11147
5	South Australia	0.07857
6	Tasmania	0.02415
7	Australian Capital Territory	0.01569
8	Northern Territory	0.01569

petroleum base amount means the sum of:
(a)
the amounts determined by the CEO, before 15 June 2000, to be:
(i)
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 during the pre‑1 June period because of a Commonwealth surcharge; and
Note: Chapter 27 of Schedule 3 to the Customs Tariff Act 1995 deals with petroleum products.
(ii)
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 2000 because of a Commonwealth surcharge; and
(b)
the amounts determined by the Commissioner, before 15 June 2000, to be:
(i)
the additional amount of excise duty on goods falling to items 11 and 12 of the Schedule to the Excise Tariff Act 1921 that was collected during the pre‑1 June period because of a Commonwealth surcharge; and
Note: Items 11 and 12 of the Schedule to the Excise Tariff Act 1921 deal with petroleum products.
(ii)
the additional amount of excise duty on goods falling to items 11 and 12 of the Schedule to the Excise Tariff Act 1921 that the Commissioner estimates to be likely to be collected during the month of June 2000 because of a Commonwealth surcharge; and
(c)
if the June 1999 petroleum base amount exceeds the June 1999 petroleum base estimate amount—the amount of the excess;
less the sum of:
(d)
if the June 1999 petroleum base estimate amount exceeds the June 1999 petroleum base amount—the amount of the excess; and
(e)
the amount determined by the CEO to be the additional administrative costs incurred by the Commonwealth in the grant year because of the surcharges mentioned in paragraph (a); and
(f)
the amount determined by the Commissioner to be the additional administrative costs incurred by the Commonwealth in the grant year because of the surcharges mentioned in paragraph (b).
petroleum share for a State 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 a number as the petroleum share for each State for the purposes of this definition—the number so prescribed for the State.

Revenue replacement payments—petroleum share
Item	State	Petroleum share
1	New South Wales	0.30039
2	Victoria	0.20153
3	Queensland	0.19593
4	Western Australia	0.17118
5	South Australia	0.07549
6	Tasmania	0.02453
7	Australian Capital Territory	0.01291
8	Northern Territory	0.01804

tobacco base amount means the sum of:
(a)
the amounts determined by the CEO, before 15 June 2000, to be:
(i)
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 during the pre‑1 June period because of a Commonwealth surcharge; and
Note: Chapter 24 of Schedule 3 to the Customs Tariff Act 1995 deals with tobacco and manufactured tobacco substitutes.
(ii)
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 2000 because of a Commonwealth surcharge; and
(b)
the amounts determined by the Commissioner, before 15 June 2000, to be:
(i)
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 during the pre‑1 June period because of a Commonwealth surcharge; and
Note: Items 6, 7 and 8 of the Schedule to the Excise Tariff Act 1921 deal with tobacco, cigars and cigarettes.
(ii)
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 Commissioner estimates to be likely to be collected during the month of June 2000 because of a Commonwealth surcharge; and
(c)
if the June 1999 tobacco base amount exceeds the June 1999 tobacco base estimate amount—the amount of the excess;
less the sum of:
(d)
if the June 1999 tobacco base estimate amount exceeds the June 1999 tobacco base amount—the amount of the excess; and
(e)
the amount determined by the CEO to be the additional administrative costs incurred by the Commonwealth in the grant year because of the surcharges mentioned in paragraph (a); and
(f)
the amount determined by the Commissioner to be the additional administrative costs incurred by the Commonwealth in the grant year because of the surcharges mentioned in paragraph (b).
tobacco share for a State 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 a number as the tobacco share for each State for the purposes of this definition—the number so prescribed for the State.

Revenue replacement payments—tobacco share
Item	State	Tobacco share
1	New South Wales	0.32492
2	Victoria	0.21803
3	Queensland	0.19065
4	Western Australia	0.11100
5	South Australia	0.08988
6	Tasmania	0.03226
7	Australian Capital Territory	0.01456
8	Northern Territory	0.01870

(2)
In determining, for the purposes of subclause (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:
(a)
the CEO is to take into account the impact of the operation of section 19 of the Customs Tariff Act 1995; and
(b)
the Commissioner is to take into account the impact of the operation of section 6A of the Excise Tariff Act 1921.
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)
If, during the grant year, the Customs Tariff Act 1995 or the Excise Tariff Act 1921 is amended to vary the method of calculating duty on goods falling to:
(a)
subheadings of Chapter 24 of Schedule 3 to the Customs Tariff Act 1995; or
(b)
items 6, 7 and 8 of the Schedule to the Excise Tariff Act 1921;
then, for the purposes of subclause (1), the additional amount of customs duty or excise duty that was collected, or is likely to be collected, during a particular period is to be determined on the basis that the amendment had not been made.
(4)
For the purpose of subclause (3):
(a)
a Customs Tariff or Customs Tariff alteration proposed in the Parliament is taken to be an amendment of the Customs Tariff Act 1995; and
(b)
an excise tariff alteration proposed in the Parliament is taken to be an amendment of the Excise Tariff Act 1921.

6Franchise fees windfall tax reimbursement payments

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 the amounts determined by the Commissioner, before 22 June 2000, to be:
(a)
the total of the amounts of tax collected by the State under the Franchise Fees Windfall Tax (Collection) Act 1997 that are remitted to the Commissioner during the pre‑1 June period; and
(b)
the total of the amounts of tax to be collected by the State under that Act that is likely to be remitted to the Commissioner during the month of June 2000.

7Special revenue assistance grants

For the purposes of section 12, the base amount for each State is zero.

8Competition payments

For the purposes of section 12A, the maximum amount that may be paid to a State is the amount worked out using the formula:
where:
base amount means $426,276,076.
index factor means the index factor for the grant year.
previous year index factor means the index factor for the previous year.
State population means the estimated population of the State on 31 December 1999.
total population means the sum of the estimated populations of all the States on 31 December 1999.

Notes to the States Grants (General Purposes) Act 1994

Note 1

The States Grants (General Purposes) Act 1994 as shown in this consolidation comprises Act No. 122, 1994 amended as indicated in the Tables below.

All relevant information pertaining to application, saving or transitional provisions see Table A.

Table of Acts

Act	Number and year	Date of Assent	Date of commencement	Application, saving or transitional provisions
States Grants (General Purposes) Act 1994	122, 1994	27 Sept 1994	27 Sept 1994
States Grants (General Purposes) Amendment Act 1995	123, 1995	2 Nov 1995	2 Nov 1995	S. 3 (item 4)
States Grants (General Purposes) Amendment Act 1996	69, 1996	3 Dec 1996	3 Dec 1996	—
States Grants (General Purposes) Amendment Act 1997	131, 1997	19 Sept 1997	19 Sept 1997	—
States Grants (General Purposes) Amendment Act (No. 2) 1997	193, 1997	8 Dec 1997	8 Dec 1997	—
States Grants (General Purposes) Amendment Act 1998	109, 1998	7 Dec 1998	7 Dec 1998	—
A New Tax System (Commonwealth‑State Financial Arrangements—Consequential Provisions) Act 1999	111, 1999	10 Sept 1999	[see (a) and Note 2]	—
States Grants (General Purposes) Amendment Act 1999	126, 1999	13 Oct 1999	13 Oct 1999	—

(a) The States Grants (General Purposes) Act 1994 was amended by the A New Tax System (Commonwealth‑State Financial Arrangements—Consequential Provisions) Act 1999, section 2 of which provides as follows:
2
This Act commences at the later of:
(a)
the start of 1 July 2000; and
(b)
the commencement of the A New Tax System (Commonwealth‑State Financial Arrangements) Act 1999. [see Note 2]

Table of Amendments

ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted
Provision affected	How affected
S. 3...........................................	rs. No. 123, 1995
am. No. 69, 1996
Ss. 4, 5.....................................	am. No. 69, 1996; No. 131, 1997; No. 109, 1998
Ss. 8, 9.....................................	am. No. 69, 1996
Heading to s. 10.......................	am. No. 109, 1998
S. 10.........................................	rs. No. 123, 1995; No. 131, 1997
am. No. 109, 1998
S. 11.........................................	rs. No. 131, 1997
S. 11AA....................................	ad. No. 109, 1998
Ss. 11A, 11B.............................	ad. No. 131, 1997
S. 12.........................................	rs. No. 123, 1995
am. No. 69, 1996
S. 12A.......................................	ad. No. 69, 1996
am. No. 109, 1998
Note to s. 12A...........................	am. No. 131, 1997
S. 12B.......................................	ad. No. 131, 1997
Ss. 13, 14.................................	am. No. 69, 1996
S. 15A.......................................	ad. No. 69, 1996
S. 15B.......................................	ad. No. 131, 1997
S. 15C......................................	ad. No. 109, 1998
S. 16.........................................	am. No. 69, 1996
S. 17.........................................	am. No. 69, 1996; No. 131, 1997
S. 20.........................................	am. No. 69, 1996; No. 131, 1997; No. 109, 1998
S. 21.........................................	am. No. 131, 1997
S. 21A.......................................	ad. No. 131, 1997
Schedule 1................................	am. No. 123, 1995
Schedule 2................................	ad. No. 123, 1995
Schedule 3................................	ad. No. 69, 1996
Schedule 4................................	ad. No. 69, 1996
am. Nos. 131 and 193, 1997
Schedule 5................................	ad. No. 109, 1998
Schedule 6................................	ad. No. 126, 1999

Note 2

A New Tax System (Commonwealth‑State Financial Arrangements—Consequential Provisions) Act 1999 (No. 111, 1999)

The following provisions commence immediately after 1 July 2000 or immediately after the relevant appropriation legislation commences:

Schedule 1

The whole of the Act

Repeal the Act.

As at 29 October 1999 the amendment is not incorporated in this consolidation.

Table A

Application, saving or transitional provisions

States Grants (General Purposes) Amendment Act 1995
(No. 123, 1995)
Schedule
4
Transitional
Amounts paid to a State by way of special revenue assistance grants under section 12 of the States Grants (General Purposes) Act 1994, as in force immediately before the day on which this Act receives the Royal Assent, in respect of the financial year commencing on 1 July 1994 are to be taken, on and after that day, to have been so paid under that Act, as amended by this Act.