Commonwealth Numbered Acts

STATES (TAX SHARING AND HEALTH GRANTS) AMENDMENT ACT (No. 2) 1982 No. 94, 1982 - SECT 7

7. After section 11 of the Principal Act the following Division is inserted in
Part II:

''Division 2-Tax sharing grants for 1982-83, 1983-84 and 1984-85
Interpretation

''11A. (1) In this Division, unless the contrary intention appears-

'adjusted population figure', in relation to a State in relation to a year to
which this Division applies, means-

   (a)  in the case of a State other than Victoria-the estimated population of
        the State on 31 December in that year multiplied by the adjustment
        factor in relation to that State in relation to that year; and

   (b)  in the case of Victoria-the estimated population of Victoria on 31
        December in that year;

'adjusted total population', in relation to a year to which this Division
applies, means the sum of the adjusted population figures in relation to all
of the States in relation to that year;

'adjustment factor' means-

   (a)  in relation to New South Wales-

        (i)    1.0196 in relation to the year that commenced on 1 July 1982;

        (ii)   1.0188 in relation to the year that commences on 1 July 1983;
               and

        (iii)  1.018 in relation to the year that commences on 1 July 1984;

   (b)  in relation to Queensland-

        (i)    1.43516 in relation to the year that commenced on 1 July 1982;

        (ii)   1.48508 in relation to the year that commences on 1 July 1983;
               and

        (iii)  1.535 in relation to the year that commences on 1 July 1984;

   (c)  in relation to South Australia-

        (i)    1.49634 in relation to the year that commenced on 1 July 1982;

        (ii)   1.47567 in relation to the year that commences on 1 July 1983;
               and

        (iii)  1.455 in relation to the year that commences on 1 July 1984;

   (d)  in relation to Western Australia-

        (i)    1.54072 in relation to the year that commenced on 1 July 1982;

        (ii)   1.45686 in relation to the year that commences on 1 July 1983;
               and

        (iii)  1.373 in relation to the year that commences on 1 July 1984;
               and

   (e)  in relation to Tasmania-

        (i)    1.87261 in relation to the year that commenced on 1 July 1982;

        (ii)   1.75931 in relation to the year that commences on 1 July 1983;
               and

        (iii)  1.646 in relation to the year that commences on 1 July 1984;

'basic tax sharing grant', in relation to a State in relation to a year to
which this Division applies, means the amount to which that State is entitled
to be paid in relation to that year under section 11B;

'basic tax sharing pool', in relation to a year to which this Division
applies, means an amount equal to 20.323% of the total amount of the taxes
collected by the Commonwealth in the year immediately preceding that year;

'guaranteed additional amount' means the amount (if any) by which the
guaranteed minimum tax sharing amount in relation to a State in relation to a
year to which this Division applies is greater than the basic tax sharing
grant in relation to that State in relation to that year;

'guaranteed minimum tax sharing amount', in relation to a State in relation to
a year to which this Division applies (in this definition referred to as the
'relevant year'), means the amount ascertained in accordance with the formula
OPQ, where-

O is the total tax sharing grant in relation to that State in relation to the
year immediately preceding the relevant year;

P is the number ascertained by dividing the sum of-

   (a)  the index number in relation to that State in relation to the March
        quarter in the relevant year; and

   (b)  the index numbers in relation to that State in relation to the 3
        quarters that immediately preceded that quarter,

by the sum of-

   (c)  the index number in relation to that State in relation to the March
        quarter in the year immediately preceding the relevant year; and

   (d)  the index numbers in relation to that State in relation to the 3
        quarters that immediately preceded that last-mentioned quarter; and

Q is-

   (a)  if the relevant year is the year that commenced on 1 July 1982-1.02;
        and

   (b)  in any other case-1.01;

'index number', in relation to a State in relation to a quarter, means the All
Groups Consumer Price Index number published by the Statistician in respect of
the capital city of that State in respect of that quarter;

'State' does not include the Northern Territory;

'supplementary tax sharing pool', in relation to a year to which this Division
applies, means an amount equal to 0.397% of the total amount of the taxes
collected by the Commonwealth in the year immediately preceding that year;

'total guaranteed additional amount', in relation to a year to which this
Division applies, means an amount equal to the sum of the guaranteed
additional amounts in relation to each State in relation to that year;

'total tax sharing grant', in relation to a State in relation to a particular
year, means-

   (a)  in the case of the year that commenced on 1 July 1981-the total amount
        received by that State under section 8 in respect of that year; and

   (b)  in the case of a year to which this Division applies-the total amount
        that that State is entitled to receive under this Division in relation
        to that year;

'year to which this Division applies' means the year that commenced on 1 July
1982 and each of the next 2 succeeding years.

''(2) Subject to sub-section (3), if at any time the Statistician publishes an
index number in respect of a quarter in substitution for an index number
previously published by him in respect of that quarter, the publication of the
later index number shall be disregarded for the purposes of the definition of
'guaranteed minimum tax sharing amount' in sub-section (1).

''(3) If at any time the Statistician changes the reference base for the
Consumer Price Index, then, for the purposes of the application of the
definition of 'guaranteed minimum tax sharing amount' in sub-section (1),
regard shall be had only to index numbers published in terms of the new
reference base. Basic tax sharing grants

''11B. Each State is entitled to the payment by way of financial assistance in
relation to each year to which this Division applies of a basic tax sharing
grant
AB calculated in accordance with the formula
--- , where-
C
A is the basic tax sharing pool in relation to that year;

B is the adjusted population figure in relation to that State in relation to
that year; and

C is the adjusted total population in relation to that year. Supplementary tax
sharing grants

''11C. (1) Where the supplementary tax sharing pool in relation to a year to
which this Division applies is greater than the total guaranteed additional
amount in relation to that year, sub-sections (3), (4) and (5) apply in
relation to that year.

''(2) Where the total guaranteed additional amount in relation to a year to
which this Division applies is equal to or greater than the supplementary tax
sharing pool in relation to that year, sub-section (6) applies in relation to
that year.

''(3) Each State is entitled to the payment (in addition to any other payment
to which that State is entitled under this Division) by way of financial
assistance in relation to each year to which this sub-section applies of an
amount (in this section referred to as the 'initial supplementary payment')

XY calculated in accordance with the formula
----, where-
Z
X is the amount ascertained by subtracting from the supplementary tax sharing
pool in relation to that year the total guaranteed additional amount in
relation to that year;

Y is the adjusted population figure in relation to that State in relation to
that year; and

Z is the adjusted total population in relation to that year.

''(4) Where-

   (a)  there is a guaranteed additional amount in relation to a State in
        relation to a year to which this sub-section applies; and

   (b)  that guaranteed additional amount is greater than the amount of the
        initial supplementary payment in relation to that State in relation to
        that year, that State is entitled to the payment (in addition to any
        other payment to which that State is entitled under this Division) by
        way of financial assistance in relation to that year of an amount
        equal to the amount by which that guaranteed additional amount exceeds
        the amount of that initial supplementary payment.

''(5) Each State that is not entitled to receive a payment under sub-section
(4) in relation to a year to which this sub-section applies is entitled to the
payment (in addition to any other payment to which that State is entitled
under this Division) by way of financial assistance in relation to that year
of an
RS amount calculated in accordance with the formula
---- , where-
T
R is the amount ascertained by subtracting from the total guaranteed
additional amount in relation to that year the sum of the amounts of the
payments made or required to be made under sub-section (4) in relation to that
year;

S is the adjusted population figure in relation to that State in relation to
that year; and

T is the sum of the adjusted population figures in relation to that year in
relation to the States that are not entitled to receive a payment under
sub-section (4) in relation to that year.

''(6) Where there is a guaranteed additional amount in relation to a State in
relation to a year to which this sub-section applies, that State is entitled
to the payment (in addition to any other payment to which that State is
entitled under this Division) by way of financial assistance in relation to
that year of an amount equal to that guaranteed additional amount.''.
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