GST distribution reforms

Individuals and organisations were invited to provide a submission to this inquiry. 

The PC published an issues paper to assist people to prepare a submission. The issues paper set out some of the issues and questions that the PC identified as relevant to the early stage of the inquiry.

Submission writers were encouraged to identify issues relevant to this inquiry and suggest ways forward. The PC appreciates evidence in support of any views, such as data, research reports and case studies.

Initial submissions were due 27 February 2026.

The PC was asked by the Australian Government to undertake an inquiry into the 2018 Goods and Services Tax (GST) distribution reforms.

The inquiry will examine the extent that the 2018 changes to the GST distribution system are operating efficiently, effectively and as intended, and the fiscal implications of the changes for each state and territory and the Commonwealth.

The inquiry will also examine ways in which the federal financial relations system can best promote fiscal sustainability across the states and territories and the Commonwealth, while delivering the best outcomes for all members of the Australian community.