{ "entity_id": "O-000935", "folder": "Commonwealth-Grants-Commission", "name": "Commonwealth Grants Commission", "type": "Non-corporate Commonwealth Entity", "jurisdiction": "Commonwealth", "portfolio": "Treasury", "website": "http://www.cgc.gov.au", "data_status": "rich", "completeness": { "has_strategy_brief": true, "has_strategy_structured": true, "has_vision": false, "has_kpi_targets": true, "has_kpi_results": true, "has_strategy_overview": true, "has_legislation_text": true, "has_legislation_structured": true, "has_global_initiatives_text": true, "has_ideas": true, "has_artifacts": true, "n_ideas": 8, "n_legislation": 2, "n_artifacts": 4, "n_kpi_targets": 2, "n_kpi_results": 2, "n_outcomes": 1, "verified_own_data": true }, "strategy_profile": { "status": "published", "confidence": "high", "summary": "The Commonwealth Grants Commission’s (CGC) purpose is to provide independent advice to the Australian Government on the distribution of GST revenue to the states and territories (states).", "official_site_url": "http://www.cgc.gov.au", "source_documents": [ { "type": "annual_report", "title": "pdf (1.29 MB)", "url": "https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf", "period": "2025", "confidence": "high" }, { "type": "corporate_plan", "title": "pdf (1.01 MB)", "url": "https://www.cgc.gov.au/sites/default/files/2025-08/COMGRA2025_CorporatePlan_Final.pdf", "period": "2025", "confidence": "high" } ], "purpose": { "text": "The Commonwealth Grants Commission’s (CGC) purpose is to provide independent advice to the Australian Government on the distribution of GST revenue to the states and territories (states).", "source_url": "https://www.cgc.gov.au/sites/default/files/2025-08/COMGRA2025_CorporatePlan_Final.pdf", "source_page": 8, "source_deep_url": "https://www.cgc.gov.au/sites/default/files/2025-08/COMGRA2025_CorporatePlan_Final.pdf#page=8" }, "vision": null, "strategic_priorities": [ { "title": "continuing to pursue opportunities to support the work of state treasuries including through ongoing dialogue and consul", "description": "continuing to pursue opportunities to support the work of state treasuries including through ongoing dialogue and consultation, providing training and responding to feedback", "source_url": "https://www.cgc.gov.au/sites/default/files/2025-08/COMGRA2025_CorporatePlan_Final.pdf", "source_page": 4, "source_deep_url": "https://www.cgc.gov.au/sites/default/files/2025-08/COMGRA2025_CorporatePlan_Final.pdf#page=4" }, { "title": "supporting community understanding and public debate of the Commission’s work and the GST distribution arrangements, inc", "description": "supporting community understanding and public debate of the Commission’s work and the GST distribution arrangements, including through our series of occasional and research papers", "source_url": "https://www.cgc.gov.au/sites/default/files/2025-08/COMGRA2025_CorporatePlan_Final.pdf", "source_page": 4, "source_deep_url": "https://www.cgc.gov.au/sites/default/files/2025-08/COMGRA2025_CorporatePlan_Final.pdf#page=4" }, { "title": "assisting the Productivity Commission with its inquiry into Australia’s GST distribution arrangements", "description": "assisting the Productivity Commission with its inquiry into Australia’s GST distribution arrangements", "source_url": "https://www.cgc.gov.au/sites/default/files/2025-08/COMGRA2025_CorporatePlan_Final.pdf", "source_page": 4, "source_deep_url": "https://www.cgc.gov.au/sites/default/files/2025-08/COMGRA2025_CorporatePlan_Final.pdf#page=4" }, { "title": "playing our part in advancing reconciliation by actioning our soon-to-be refreshed Reconciliation Action Plan", "description": "playing our part in advancing reconciliation by actioning our soon-to-be refreshed Reconciliation Action Plan", "source_url": "https://www.cgc.gov.au/sites/default/files/2025-08/COMGRA2025_CorporatePlan_Final.pdf", "source_page": 4, "source_deep_url": "https://www.cgc.gov.au/sites/default/files/2025-08/COMGRA2025_CorporatePlan_Final.pdf#page=4" } ], "values": [ { "name": "high-quality research and analysis", "description": "", "source_url": "https://www.cgc.gov.au/sites/default/files/2025-08/COMGRA2025_CorporatePlan_Final.pdf", "source_page": null }, { "name": "effective engagement and consultation with stakeholders", "description": "", "source_url": "https://www.cgc.gov.au/sites/default/files/2025-08/COMGRA2025_CorporatePlan_Final.pdf", "source_page": null } ], "outcomes": [ { "name": "Outcome 1: Informed government decisions on fiscal equalisation between the states and territories through advice and recommendations on the distribution of GST revenue", "description": "The CGC’s key outcome is ‘informed Government decisions on fiscal equalisation between the states and territories through advice and recommendations on the distribution of GST revenue’. We provide the Australian Government with an annual update of the recommended GST distribution and periodically undertake methodology reviews to review the methods we use to assess state fiscal capacities.", "activities": [ "providing advice to the Australian Government on the distribution of GST revenue to the states and territories", "undertaking methodology reviews to review the methods used to assess state fiscal capacities" ], "source_url": "https://www.cgc.gov.au/sites/default/files/2025-08/COMGRA2025_CorporatePlan_Final.pdf", "source_page": 9, "source_deep_url": "https://www.cgc.gov.au/sites/default/files/2025-08/COMGRA2025_CorporatePlan_Final.pdf#page=9" } ], "performance_measures": [ { "code": "CCE01", "measure": "The Commission’s advice meets the Australian Government’s requirements as specified in the Government terms of reference provided by the Commonwealth Treasurer.", "target": "Excellence in research and analysis", "latest_result": "Achieved", "status": "Achieved", "target_source_url": "https://www.cgc.gov.au/sites/default/files/2025-08/COMGRA2025_CorporatePlan_Final.pdf", "target_source_page": 9, "result_source_url": "https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf", "result_source_page": 13 }, { "code": "CCE02", "measure": "The Commission's advice is informed by the best available information and data and considers the views of relevant stakeholders.", "target": "Effective engagement and consultation with stakeholders", "latest_result": "States have expressed overall satisfaction in the quality and rigor of the CGC’s research and analysis.", "status": "Achieved", "target_source_url": "https://www.cgc.gov.au/sites/default/files/2025-08/COMGRA2025_CorporatePlan_Final.pdf", "target_source_page": 9, "result_source_url": "https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf", "result_source_page": 13 } ], "document_alignment_terms": { "must_support": [ "The Commonwealth Grants Commission’s (CGC) purpose is to provide independent advice to the Australian Government on the distribution of GST revenue to the states and territories (s", "continuing to pursue opportunities to support the work of state treasuries including through ongoing dialogue and consultation, providing training and responding to feedback", "supporting community understanding and public debate of the Commission’s work and the GST distribution arrangements, including through our series of occasional and research papers", "assisting the Productivity Commission with its inquiry into Australia’s GST distribution arrangements", "playing our part in advancing reconciliation by actioning our soon-to-be refreshed Reconciliation Action Plan" ], "watch_terms": [ "The Commission’s advice meets the Australian Government’s requirements as specified in the Government terms of reference provided by the Commonwealth Treasurer.", "The Commission's advice is informed by the best available information and data and considers the views of relevant stakeholders." ], "avoid_claiming_without_evidence": [] }, "review_note": "" }, "strategy_brief_md": "# Commonwealth Grants Commission — Strategy Brief\n\n**Reporting period**: 2024-25\n**Corporate plan in force**: 2025-26\n**Annual Report**: [2024-25](https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)\n**Corporate Plan**: [2025-26](https://www.cgc.gov.au/sites/default/files/2025-08/COMGRA2025_CorporatePlan_Final.pdf)\n\n## Our purpose / purposes\n\n> The Commonwealth Grants Commission’s (CGC) purpose is to provide independent advice to the Australian Government on the distribution of GST revenue to the states and territories (states). [[CP p.8](https://www.cgc.gov.au/sites/default/files/2025-08/COMGRA2025_CorporatePlan_Final.pdf#page=8)(https://www.cgc.gov.au/sites/default/files/2025-08/COMGRA2025_CorporatePlan_Final.pdf#page=8)]\n\n## How we deliver\n\n> The CGC will provide advice to the Commonwealth Treasurer on the GST distribution for 2026–27. The 2025 Methodology Review committed to a forward work program to undertake research and analysis on a selection of complex issues in preparation for the next methodology review. Progressing the forward work program, and engaging with the states, will be a priority over the next 2-3 years. [[CP p.4](https://www.cgc.gov.au/sites/default/files/2025-08/COMGRA2025_CorporatePlan_Final.pdf#page=4)(https://www.cgc.gov.au/sites/default/files/2025-08/COMGRA2025_CorporatePlan_Final.pdf#page=4)]\n\n## Government priorities for this department\n\n- continuing to pursue opportunities to support the work of state treasuries including through ongoing dialogue and consultation, providing training and responding to feedback [[CP p.4](https://www.cgc.gov.au/sites/default/files/2025-08/COMGRA2025_CorporatePlan_Final.pdf#page=4)(https://www.cgc.gov.au/sites/default/files/2025-08/COMGRA2025_CorporatePlan_Final.pdf#page=4)]\n- supporting community understanding and public debate of the Commission’s work and the GST distribution arrangements, including through our series of occasional and research papers [[CP p.4](https://www.cgc.gov.au/sites/default/files/2025-08/COMGRA2025_CorporatePlan_Final.pdf#page=4)(https://www.cgc.gov.au/sites/default/files/2025-08/COMGRA2025_CorporatePlan_Final.pdf#page=4)]\n- assisting the Productivity Commission with its inquiry into Australia’s GST distribution arrangements [[CP p.4](https://www.cgc.gov.au/sites/default/files/2025-08/COMGRA2025_CorporatePlan_Final.pdf#page=4)(https://www.cgc.gov.au/sites/default/files/2025-08/COMGRA2025_CorporatePlan_Final.pdf#page=4)]\n- playing our part in advancing reconciliation by actioning our soon-to-be refreshed Reconciliation Action Plan [[CP p.4](https://www.cgc.gov.au/sites/default/files/2025-08/COMGRA2025_CorporatePlan_Final.pdf#page=4)(https://www.cgc.gov.au/sites/default/files/2025-08/COMGRA2025_CorporatePlan_Final.pdf#page=4)]\n\n## Outcomes\n\n### Outcome 1: Informed government decisions on fiscal equalisation between the states and territories through advice and recommendations on the distribution of GST revenue\nThe CGC’s key outcome is ‘informed Government decisions on fiscal equalisation between the states and territories through advice and recommendations on the distribution of GST revenue’. We provide the Australian Government with an annual update of the recommended GST distribution and periodically undertake methodology reviews to review the methods we use to assess state fiscal capacities. [[CP p.9](https://www.cgc.gov.au/sites/default/files/2025-08/COMGRA2025_CorporatePlan_Final.pdf#page=9)(https://www.cgc.gov.au/sites/default/files/2025-08/COMGRA2025_CorporatePlan_Final.pdf#page=9)]\n\n**Key activities:**\n- providing advice to the Australian Government on the distribution of GST revenue to the states and territories\n- undertaking methodology reviews to review the methods used to assess state fiscal capacities\n\n## Values and principles\n\n- high-quality research and analysis\n- effective engagement and consultation with stakeholders\n\n## What they will measure themselves on this year (targets from 2025-26 corporate plan)\n\n| Code | Measure | Target | Source |\n|---|---|---|---|\n| CCE01 | The Commission’s advice meets the Australian Government’s requirements as specified in the Government terms of reference provided by the Commonwealth Treasurer. | Excellence in research and analysis | [CP p.9](https://www.cgc.gov.au/sites/default/files/2025-08/COMGRA2025_CorporatePlan_Final.pdf#page=9)(https://www.cgc.gov.au/sites/default/files/2025-08/COMGRA2025_CorporatePlan_Final.pdf#page=9) |\n| CCE02 | The Commission's advice is informed by the best available information and data and considers the views of relevant stakeholders. | Effective engagement and consultation with stakeholders | [CP p.9](https://www.cgc.gov.au/sites/default/files/2025-08/COMGRA2025_CorporatePlan_Final.pdf#page=9)(https://www.cgc.gov.au/sites/default/files/2025-08/COMGRA2025_CorporatePlan_Final.pdf#page=9) |\n\n## How they performed last year (results from 2024-25 annual report)\n\n| Code | Measure | Result | Status | Source |\n|---|---|---|---|---|\n| CCE01 | The Commission’s advice meets the Australian Government’s requirements as specified in the Government terms of reference provided by the Commonwealth Treasurer. | Achieved | Achieved | [AR p.13](https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf#page=13)(https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf#page=13) |\n| CCE02 | The Commission's advice is informed by the best available information and data and considers the views of relevant stakeholders. | States have expressed overall satisfaction in the quality and rigor of the CGC’s research and analysis. | Achieved | [AR p.13](https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf#page=13)(https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf#page=13) |", "strategy_overview_evidence_md": null, "internal_strategy_evidence_md": "# Commonwealth Grants Commission - Strategy, Performance, and Operating Profile\n\n**Generated at**: 2026-05-09T21:49:53.720906+00:00\n**Entity ID**: O-000935\n**Entity type**: Non-corporate Commonwealth Entity\n**Jurisdiction**: Commonwealth\n**Portfolio**: Treasury\n**Website**: http://www.cgc.gov.au\n\n> Draft generated from scraped source material. Treat this as an evidence pack for editorial review, not a final judgement.\n\n## Source Coverage\n\n| Source type | Count |\n|---|---:|\n| annual-reports | 1 |\n| corporate-plans | 1 |\n| global-intelligence | 4 |\n| other-pdfs | 2 |\n| pages | 10 |\n\n## Executive Readout\n\n### Purpose\n\n- [Page 17]\nTABLE 4 Total Expenses for Outcome 1 in 2024–25\nBudget1 Actual Variation\n2024–25 2024–25 2024–25\n(a) (b) (a)-(b)\n($’000) ($’000) ($’000)\nOutcome 1: Informed government decisions on fiscal equalisation between the states and\nterritories through advice and recommendations on the distribution of GST revenue\nProgram 1.1: Commonwealth Grants Commission\nDepartmental expenses\nDepartmental appropriation 8,324 8,324 -\nS74 External Revenue2 - 151 (151)\nExpenses not requiring appropriation\n508 532 (24)\nin the budget year3\nDepartmental total 8,832 9,007 (175)\nTotal expenses for Program 1.1 8,832 9,007 (175)\nTotal expenses for Outcome 1 8,832 9,007 (175)\nBudget Actual\n2024–25 2024–25\nAverage staffing level (number) 34 34\n1 Full-year budget, including any subsequent adjustment made to the 2024–25 budget at Additional Estimates.\n Source: `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)`\n- TABLE 8 Employment Arrangements for APS Employees at 30 June 2025\nInstrument SES Non-SES Total\nEnterprise Agreement 0 36 36\nIndividual Section 24(1) Determinations 2 0 2\nIndividual Flexibility Arrangements1 0 10 10\nTotal 2 36 38\n1 Employees with an individual flexibility arrangement in place are employed under CGC’s Enterprise\nAgreement and included in the 36 employees provided in the table for that purpose.\n Source: `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)`\n- [Page 66]\nPGPA Rule\nPart of report Description Requirement\nReference\n17AD(daa) Additional information about organisations receiving amounts\nunder reportable consultancy contracts or reportable non-\nconsultancy contracts\n17AGA Contracts Additional information, in accordance with Mandatory\nsection 17AGA, about organisations receiving\namounts under reportable consultancy\ncontracts or reportable non-consultancy\ncontracts\nAustralian National Audit Office Access Clauses\n17AG(8) Not applicable If an entity entered into a contract with a value If applicable,\nof more than $100,000 (inclusive of GST) and mandatory\nthe contract did not provide the\nAuditor-General with access to the contractor’s\npremises, the report must include the name of\nthe contractor, purpose and value of the\ncontract, and the reason why a clause allowing\naccess was not included in the contract\nExempt contracts\n Source: `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)`\n- On 14 March 2025, the Commission publicly released 3 final publications:\n• Review Outcomes – the Commission’s final position on issues considered during\nthe 2025 Review.\n• GST Relativities 2025–26 – the Commission’s recommended GST distribution for\n2025–26, including drivers of allocations and state-by-state impacts.\n• Commission’s Assessment Methodology – a detailed description of the\nCommission’s framework and assessment methods, including changes made in\nthe 2025 Review.\n Source: `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)`\n\n### Role and Functions\n\n- [Page 61]\nList of requirements\nPGPA Rule\nPart of report Description Requirement\nReference\n17AD(g) Letter of transmittal\n17AI Letter of A copy of the letter of transmittal signed and Mandatory\ntransmittal dated by accountable authority on date final\ntext approved, with statement that the report\nhas been prepared in accordance with\nsection 46 of the Act and any enabling\nlegislation that specifies additional\nrequirements in relation to the annual report\n17AD(h) Aids to access\n17AJ(a) Contents Table of contents Mandatory\n17AJ(b) Index Alphabetical index Mandatory\n17AJ(c) Glossary Glossary of abbreviations and acronyms Mandatory\n17AJ(d) List of List of requirements Mandatory\nrequirements\n17AJ(e) About this Details of contact officer Mandatory\nreport\n17AJ(f) About this Entity’s website address Mandatory\nreport\n17AJ(g) About this Electronic address of report Mandatory\nreport\n Source: `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)`\n- [Page 69]\nL R\nReconciliation Action Plan (RAP), 6, 19\nLetter of transmittal, 3, 20\nWorking Group, 6, 19\nList of requirements, 60\nRecruitment, 21\nReference material, 58\nM\nRemuneration, 20, 23, 24, 49, 53\nReport on performance, 11\nManagement & accountability, 18\nResourcing statement, 15\nManagement of human resources, 21\nResults and analysis, 13\nRisk, 3, 19–21, 31\nN\nassessment, 3, 20\nmanagement, 21\nNon-salary benefits, 25\nNotes (to financial statements), 38, 45 S\nO\nSalary ranges, 25\nSecretary, 3, 5–7, 9, 12, 19, 23, 24, 27, 38,\nOrganisational structure, 9 40, 53\nOther mandatory information, 33 Secretary’s review, 6\nOverview, 7 Staffing information, 22\nStatement\nP by Secretary (Accountable Authority)\nand Chief Financial Officer, 38, 40\nPortfolio Budget Statements, 57 of changes in equity, 38, 43\nProfessional and personal development, of comprehensive income, 38, 41\n Source: `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)`\n- In June 2025,\nthe Organisation for Economic Co-operation and Development (OECD) observed the common\nuse of fiscal transfers ‘to ensure that decentralised policy responsibilities are matched with\nsufficient funding for subnational governments.’ It also noted that ‘fiscal equalisation\nmechanisms play a central role in promoting equitable and efficient public service provision\nacross regions… helping to level the playing field in access to public services.’2\nIn the Australian context, Fenna and Phillimore have commented, ‘Australia has long had one\nof the most thorough-going equalisation systems of any federation, characterised by a fiscal\negalitarianism whereby systematic effort is made to ensure comparable resourcing of each\njurisdiction.’3\nAustralia’s approach differs from comparable countries.4 For constitutional and historical\n Source: `other-pdfs/PC-20Submission_Final.pdf (https://www.cgc.gov.au/sites/default/files/2026-03/PC%20Submission_Final.pdf)`\n- [pages 20,21,22,23]\nependent assurance to the\nAudit and Risk 3 external members\nSecretary on the CGC’s financial and\nCommittee (including the Chair)\nperformance reporting responsibilities,\nrisk oversight and management, and\nsystems of internal control.\n Source: `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)`\n- [Page 58]\nNote 11: Budget variances\nThe following table provides high-level commentary on major variances between budgeted\ninformation for the CGC as published in the Portfolio Budget Statements and the 2024–25 final\noutcome as presented in accordance with Australian accounting standards.\n Source: `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)`\n- [Page 3]\nContents\nSecretary’s introduction 3\nOur pupose 4\nWho we are 5\nOur structure 5\nOperating context 6\nEnvironment 6\nCapability 6\nCommunication and engagement 7\nRisk oversight and management 8\nRisk appetite and tolerance 8\nOur approach to performance 9\n2\n Source: `corporate-plans/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-08/COMGRA2025_CorporatePlan_Final.pdf)`\n\n### Strategic Priorities\n\n- Key points\n• In 2026–27, all states will receive a share of the estimated $103 billion GST pool to\nspend on their priorities.\n• Each state is estimated to receive more GST in 2026–27 than it received in\n2025–26, largely due to the forecast growth in GST revenue.\n• Queensland is estimated to receive the largest increase in GST distribution\n($1.7 billion) and the Northern Territory the largest increase in per person terms\n($1,446 per capita).\n• Western Australia continues to be the fiscally strongest state.\n Source: `other-pdfs/Guide-20to-20the-202026-E2-80-9327-20GST-20Distribution.pdf (https://www.cgc.gov.au/sites/default/files/2026-03/Guide%20to%20the%202026%E2%80%9327%20GST%20Distribution.pdf)`\n- [Page 3]\nContents\nSecretary’s introduction 3\nOur pupose 4\nWho we are 5\nOur structure 5\nOperating context 6\nEnvironment 6\nCapability 6\nCommunication and engagement 7\nRisk oversight and management 8\nRisk appetite and tolerance 8\nOur approach to performance 9\n2\n Source: `corporate-plans/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-08/COMGRA2025_CorporatePlan_Final.pdf)`\n- Our Risk Appetite\nStatement helps us understand what constitutes acceptable risk tolerances in both our\nday-to-day work and in achieving our strategic priorities.\n Source: `corporate-plans/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-08/COMGRA2025_CorporatePlan_Final.pdf)`\n- Results Achieved\nIn accordance with timing requirements of the\nCommonwealth Treasurer’s terms of reference, the\nCommission provided the final report of the review of the\nCommission’s methodology for determining GST revenue\nsharing relativities including the recommended GST\nRevenue Sharing Relativities for 2025–26 to the Treasurer\nand the states on 28 February 2025 and publicly released it\non 14 March 2025.\n Source: `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)`\n- [Page 17]\nTABLE 4 Total Expenses for Outcome 1 in 2024–25\nBudget1 Actual Variation\n2024–25 2024–25 2024–25\n(a) (b) (a)-(b)\n($’000) ($’000) ($’000)\nOutcome 1: Informed government decisions on fiscal equalisation between the states and\nterritories through advice and recommendations on the distribution of GST revenue\nProgram 1.1: Commonwealth Grants Commission\nDepartmental expenses\nDepartmental appropriation 8,324 8,324 -\nS74 External Revenue2 - 151 (151)\nExpenses not requiring appropriation\n508 532 (24)\nin the budget year3\nDepartmental total 8,832 9,007 (175)\nTotal expenses for Program 1.1 8,832 9,007 (175)\nTotal expenses for Outcome 1 8,832 9,007 (175)\nBudget Actual\n2024–25 2024–25\nAverage staffing level (number) 34 34\n1 Full-year budget, including any subsequent adjustment made to the 2024–25 budget at Additional Estimates.\n Source: `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)`\n- TABLE 5 CGC Committees at 30 June 2025\nCommittee/Group Membership Role and activities\nThe Executive Committee:\n• supports matters of corporate\nSecretary, Assistant management, governance, risk,\nSecretaries, Chief security, information management\nExecutive\nOperating Officer, Chief and resource allocation\nCommittee\nFinancial Officer and • provides strategic advice on the\nExecutive Officer delivery of reports to government\n• provides strategic direction to CGC\nemployees.\n Source: `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)`\n- Audit and Risk Committee remuneration\nTABLE 7 Audit and Risk Committee remuneration for 2024–25\nName Remuneration1\nPeter Gunning $8,082.50\nStephen Moore $4,963.75\nKaren Williams $7,250.10\n1 GST inclusive (where applicable).\n Source: `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)`\n- TABLE 8 Employment Arrangements for APS Employees at 30 June 2025\nInstrument SES Non-SES Total\nEnterprise Agreement 0 36 36\nIndividual Section 24(1) Determinations 2 0 2\nIndividual Flexibility Arrangements1 0 10 10\nTotal 2 36 38\n1 Employees with an individual flexibility arrangement in place are employed under CGC’s Enterprise\nAgreement and included in the 36 employees provided in the table for that purpose.\n Source: `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)`\n- [Page 42]\nStatement of comprehensive\nincome\nFor the period ended 30 June 2025\n2025 2024 Budget\nNotes $’000 $’000 $’000\nExpenses\nEmployee benefits 2A 6,291 6,305 6,194\nSuppliers 2B 1,744 1,447 1,937\nDepreciation and amortisation 4 701 860 691\nFinance costs 2C 52 60 55\nTotal expenses 8 ,788 8,672 8,877\nOwn-source income\nOwn-source revenue\nResources received free of charge 51 51 45\nOther revenue 5 - -\nTotal own-source revenue 56 51 45\nGains\nGains from sale of assets 19 - -\nTotal gains 19 - -\nTotal own-source income 75 51 45\nNet cost of services 8,713 8,621 8,832\nRevenue from Government 8,324 7,904 8,324\nDeficit on continuing operations (389) (717) (508)\nOther Comprehensive Income\nChanges in asset revaluation reserve 111 - -\nTotal comprehensive loss (278) (717) (508)\nThe above statement should be read in conjunction with the accompanying notes.\n Source: `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)`\n- [Page 43]\nStatement of financial position\nAs at 30 June 2025\n2025 2024 Budget\nNotes $’000 $’000 $’000\nAssets\nFinancial assets\nCash and cash equivalents 507 183 188\nTrade and other receivables 3 11,617 11,615 11,496\nTotal financial assets 12,124 11,798 11,684\nNon-financial assets1\nLeasehold 4 2,122 2,423 2,112\nPlant and equipment 4 120 138 319\nSoftware 4 1,415 1,768 1,463\nPrepayments 79 118 187\nTotal non-financial assets 3,736 4,447 4,081\nTotal assets 15,860 16,245 15,765\nLiabilities\nPayables\nSuppliers 250 69 258\nOther payables 5A 190 162 200\nTotal payables 440 231 458\nInterest bearing liabilities\nLeases 5B 1,681 1,956 1,773\nTotal interest bearing liabilities 1,681 1,956 1,773\nProvisions\nEmployee provisions 5C 2,060 2,116 1,848\nTotal provisions 2,060 2,116 1,848\nTotal liabilities 4,181 4,303 4,079\nNet assets 11,679 11,942 11,686\nEquity\nContributed equity 3,641 3,626 3,641\n Source: `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)`\n\n## KPIs, Targets, and Where They Are At\n\n- Results Achieved\nIn accordance with timing requirements of the\nCommonwealth Treasurer’s terms of reference, the\nCommission provided the final report of the review of the\nCommission’s methodology for determining GST revenue\nsharing relativities including the recommended GST\nRevenue Sharing Relativities for 2025–26 to the Treasurer\nand the states on 28 February 2025 and publicly released it\non 14 March 2025.\n Source: `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)`\n- As a result, the requirements in AASB 101 will be:\nStatements (Appendix D)\na) replaced by new requirements in AASB 18;\n(AASB 18)\nb) transferred to AASB 18 with only limited wording changes; or\nc) moved to AASB 108 Basis of Preparation of Financial\nStatements or AASB 7 Financial Instruments: Disclosures with\nonly limited wording changes.\n Source: `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)`\n- 2026\n2025\n2024\n2023\n2022\n2021\n2020\n2019\n2018\n2017\n2016\n2015\nSearch results\n56 result(s) found, displaying 1 to 10\nSubmissions to External Inquiries\nProductivity Commission Inquiry Into the 2018 GST Distribution Reforms\nThe Commission made a submission to the Productivity Commission inquiry into the 2018 Goods and Services Tax (GST) distribution reforms.\n Source: `pages/annual-reports-index.html (https://www.cgc.gov.au/publications)`\n- [Page 3]\nContents\nSecretary’s introduction 3\nOur pupose 4\nWho we are 5\nOur structure 5\nOperating context 6\nEnvironment 6\nCapability 6\nCommunication and engagement 7\nRisk oversight and management 8\nRisk appetite and tolerance 8\nOur approach to performance 9\n2\n Source: `corporate-plans/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-08/COMGRA2025_CorporatePlan_Final.pdf)`\n- Results Achieved\nConsultation on the 2025 Methodology Review and the\nrecommended GST Revenue Sharing Relativities for\n2025–26 was undertaken in accordance with the\nengagement plans agreed with states.\n Source: `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)`\n- [Page 17]\nTABLE 4 Total Expenses for Outcome 1 in 2024–25\nBudget1 Actual Variation\n2024–25 2024–25 2024–25\n(a) (b) (a)-(b)\n($’000) ($’000) ($’000)\nOutcome 1: Informed government decisions on fiscal equalisation between the states and\nterritories through advice and recommendations on the distribution of GST revenue\nProgram 1.1: Commonwealth Grants Commission\nDepartmental expenses\nDepartmental appropriation 8,324 8,324 -\nS74 External Revenue2 - 151 (151)\nExpenses not requiring appropriation\n508 532 (24)\nin the budget year3\nDepartmental total 8,832 9,007 (175)\nTotal expenses for Program 1.1 8,832 9,007 (175)\nTotal expenses for Outcome 1 8,832 9,007 (175)\nBudget Actual\n2024–25 2024–25\nAverage staffing level (number) 34 34\n1 Full-year budget, including any subsequent adjustment made to the 2024–25 budget at Additional Estimates.\n Source: `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)`\n- Audit and Risk Committee remuneration\nTABLE 7 Audit and Risk Committee remuneration for 2024–25\nName Remuneration1\nPeter Gunning $8,082.50\nStephen Moore $4,963.75\nKaren Williams $7,250.10\n1 GST inclusive (where applicable).\n Source: `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)`\n- TABLE 8 Employment Arrangements for APS Employees at 30 June 2025\nInstrument SES Non-SES Total\nEnterprise Agreement 0 36 36\nIndividual Section 24(1) Determinations 2 0 2\nIndividual Flexibility Arrangements1 0 10 10\nTotal 2 36 38\n1 Employees with an individual flexibility arrangement in place are employed under CGC’s Enterprise\nAgreement and included in the 36 employees provided in the table for that purpose.\n Source: `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)`\n- [Page 42]\nStatement of comprehensive\nincome\nFor the period ended 30 June 2025\n2025 2024 Budget\nNotes $’000 $’000 $’000\nExpenses\nEmployee benefits 2A 6,291 6,305 6,194\nSuppliers 2B 1,744 1,447 1,937\nDepreciation and amortisation 4 701 860 691\nFinance costs 2C 52 60 55\nTotal expenses 8 ,788 8,672 8,877\nOwn-source income\nOwn-source revenue\nResources received free of charge 51 51 45\nOther revenue 5 - -\nTotal own-source revenue 56 51 45\nGains\nGains from sale of assets 19 - -\nTotal gains 19 - -\nTotal own-source income 75 51 45\nNet cost of services 8,713 8,621 8,832\nRevenue from Government 8,324 7,904 8,324\nDeficit on continuing operations (389) (717) (508)\nOther Comprehensive Income\nChanges in asset revaluation reserve 111 - -\nTotal comprehensive loss (278) (717) (508)\nThe above statement should be read in conjunction with the accompanying notes.\n Source: `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)`\n- [Page 43]\nStatement of financial position\nAs at 30 June 2025\n2025 2024 Budget\nNotes $’000 $’000 $’000\nAssets\nFinancial assets\nCash and cash equivalents 507 183 188\nTrade and other receivables 3 11,617 11,615 11,496\nTotal financial assets 12,124 11,798 11,684\nNon-financial assets1\nLeasehold 4 2,122 2,423 2,112\nPlant and equipment 4 120 138 319\nSoftware 4 1,415 1,768 1,463\nPrepayments 79 118 187\nTotal non-financial assets 3,736 4,447 4,081\nTotal assets 15,860 16,245 15,765\nLiabilities\nPayables\nSuppliers 250 69 258\nOther payables 5A 190 162 200\nTotal payables 440 231 458\nInterest bearing liabilities\nLeases 5B 1,681 1,956 1,773\nTotal interest bearing liabilities 1,681 1,956 1,773\nProvisions\nEmployee provisions 5C 2,060 2,116 1,848\nTotal provisions 2,060 2,116 1,848\nTotal liabilities 4,181 4,303 4,079\nNet assets 11,679 11,942 11,686\nEquity\nContributed equity 3,641 3,626 3,641\n Source: `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)`\n- [Page 44]\nStatement of changes in equity\nFor the period ended 30 June 2025\n2025 2024 Budget\n$’000 $’000 $’000\nContributed equity\nOpening balance\nBalance carried forward from previous period 3,626 3,355 3,626\nTransactions with owners\nContributions by owners\nDepartmental capital budget 15 271 15\nTotal transactions with owners 15 271 15\nClosing balance as at 30 June 3,641 3,626 3,641\nRetained earnings\nOpening balance\nBalance carried forward from previous period 8,116 8,833 8,353\nComprehensive income\nDeficit for the period (389) (717) (508)\nTotal comprehensive income (389) (717) (508)\nClosing balance as at 30 June 7,727 8,116 7,845\nAsset revaluation reserve\nOpening balance\nBalance carried forward from previous period 200 200 200\nComprehensive income\nOther comprehensive income 111 - -\nTotal comprehensive income 111 - -\nClosing balance as at 30 June 311 200 200\nTotal equity\nOpening balance\n Source: `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)`\n- [pages 44,45,46,47]\n389) (717) (508)\nTotal comprehensive income (389) (717) (508)\nClosing balance as at 30 June 7,727 8,116 7,845\nAsset revaluation reserve\nOpening balance\nBalance carried forward from previous period 200 200 200\nComprehensive income\nOther comprehensive income 111 - -\nTotal comprehensive income 111 - -\nClosing balance as at 30 June 311 200 200\nTotal equity\nOpening balance\nBalance carried forward from previous period 11,942 12,388 12,179\nComprehensive income\nDeficit for the period (389) (717) (508)\nRevaluation 111 - -\nTotal comprehensive income (278) (717) (508)\nTransactions with owners\nDepartmental capital budget 15 271 15\nTotal transactions with owners 15 271 15\nClosing balance as at 30 June 11,679 11,942 11,686\nThe above statement should be read in conjunction with the accompanying notes.\n Source: `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)`\n- [Page 45]\nCash flow statement\nFor the period ended 30 June 2025\n2025 2024 Budget\n$’000 $’000 $’000\nOperating activities\nCash received\nAppropriations 8,329 7,668 8,471\nGST received 100 195 -\nOther 5 - -\nTotal cash received 8,434 7,863 8,471\nCash used\nEmployees 6,321 6,074 6,194\nInterest payment on lease liabilities 52 60 55\nSuppliers 1,573 1,566 1,875\nTotal cash used 7,946 7,700 8,124\nNet cash from/(used by) operating activities 488 163 347\nInvesting activities\nCash received\nSale of non-financial assets 12 - -\nTotal cash received 12 - -\nCash used\nPurchase of non-financial assets 4 211 179\nTotal cash used 4 211 179\nNet cash from/(used by) investing activities 8 (211) (179)\nFinancing activities\nCash received\nContributed equity 4 211 15\nTotal cash received 4 211 15\nCash used\nPrincipal payments of lease liabilities 176 168 183\nTotal cash used 176 168 183\n Source: `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)`\n- 1) - Departmental Capital Budget 2024-2025 15 -\nTotal departmental 12,229 11,899\n1 The appropriation includes $118,000 quarantined under s51 of the PGPA Act.\n Source: `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)`\n\n## Key Metrics\n\n| Values found | Evidence | Source |\n|---|---|---|\n| $118,000 | 1) - Departmental Capital Budget 2024-2025 15 -\nTotal departmental 12,229 11,899\n1 The appropriation includes $118,000 quarantined under s51 of the PGPA Act. | `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)` |\n| $0.701 million, $0.860 million, 0.701 million, 0.860 million | TABLE 2 Summary of Financial Performance (Unadjusted) for 2024–25\n2024–25 2023–24 Movement\n($’000) ($’000) ($’000)\nTotal own-source income 56 51 5\nTotal revenue from government 8,324 7,904 420\nTotal expenses 8,788 8,672 116\nNet surplus/(deficit) on continuing\n(389) (717) 328\noperations1\n1 Depreciation and amortisation are included in total expenses, $0.701 million for 2024–25 and $0.860 million\nfor 2022–23. | `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)` |\n| $103 billion, $1.7 billion, $1,446 , 103 billion, 1.7 billion | Key points\n• In 2026–27, all states will receive a share of the estimated $103 billion GST pool to\nspend on their priorities.\n• Each state is estimated to receive more GST in 2026–27 than it received in\n2025–26, largely due to the forecast growth in GST revenue.\n• Queensland is estimated to receive the largest increase in GST distribution\n($1.7 billion) and the Northern Territory the largest increase in per person terms\n($1,446 per capita).\n• Wes | `other-pdfs/Guide-20to-20the-202026-E2-80-9327-20GST-20Distribution.pdf (https://www.cgc.gov.au/sites/default/files/2026-03/Guide%20to%20the%202026%E2%80%9327%20GST%20Distribution.pdf)` |\n| $23 billion, $4 billion, $20 billion, $5.2 billion, 23 billion, 4 billion | [Page 5]\nInformation request 1: Fiscal sustainability of the 2018\nreforms for the Commonwealth and states and territories\nKey points\n• Over the first 5 years of the transition period (2021–22 to 2025–26), the fiscal\nimpacts for states were:\n- Western Australia receiving around $23 billion more GST revenue than it\nwould have under the previous arrangements\n- other states receiving the same amount as under the previous arrangements,\nafter including | `other-pdfs/PC-20Submission_Final.pdf (https://www.cgc.gov.au/sites/default/files/2026-03/PC%20Submission_Final.pdf)` |\n| $194.7 billion, 194.7 billion | Commonwealth payments to the states other than from the GST pool\nIn 2024–25, the Commonwealth provided states with $194.7 billion in financial assistance.15\nAround half of this was general revenue assistance (mostly GST revenue). | `other-pdfs/PC-20Submission_Final.pdf (https://www.cgc.gov.au/sites/default/files/2026-03/PC%20Submission_Final.pdf)` |\n| $6,592 , $92,105 | 3 Effective 1 July 2024 CGC reduced the number of carparks leased from 8 to 5, resulting in a lease\nmodification with a gain on lease disposal of $6,592 and a partial termination of the ROU leased asset of\n$92,105. | `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)` |\n| $6.6 billion, 6.6 billion | This equates to around $6.6 billion more in\n2026–27 than under the pre-2018 arrangements.\n• In 2026–27, all states, except Western Australia, are estimated to receive a\npayment from the Commonwealth outside of the GST pool, so that they are not\nworse off than under the pre-2018 arrangements.\n• In 2026–27, the total cost to the Commonwealth of the 2018 legislative changes is\nestimated to be $6.6 billion. | `other-pdfs/Guide-20to-20the-202026-E2-80-9327-20GST-20Distribution.pdf (https://www.cgc.gov.au/sites/default/files/2026-03/Guide%20to%20the%202026%E2%80%9327%20GST%20Distribution.pdf)` |\n| $8,082.50\n, $4,963.75\n, $7,250.10 | Audit and Risk Committee remuneration\nTABLE 7 Audit and Risk Committee remuneration for 2024–25\nName Remuneration1\nPeter Gunning $8,082.50\nStephen Moore $4,963.75\nKaren Williams $7,250.10\n1 GST inclusive (where applicable). | `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)` |\n| 1 Employees, 36 employees | TABLE 8 Employment Arrangements for APS Employees at 30 June 2025\nInstrument SES Non-SES Total\nEnterprise Agreement 0 36 36\nIndividual Section 24(1) Determinations 2 0 2\nIndividual Flexibility Arrangements1 0 10 10\nTotal 2 36 38\n1 Employees with an individual flexibility arrangement in place are employed under CGC’s Enterprise\nAgreement and included in the 36 employees provided in the table for that purpose. | `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)` |\n| $118,000 | 1) - Departmental Capital Budget 2024-2025 15 -\nTotal departmental 12,229 11,899\n1 The appropriation includes $118,000 quarantined under s51 of the PGPA Act. | `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)` |\n| $100,000 | [Page 66]\nPGPA Rule\nPart of report Description Requirement\nReference\n17AD(daa) Additional information about organisations receiving amounts\nunder reportable consultancy contracts or reportable non-\nconsultancy contracts\n17AGA Contracts Additional information, in accordance with Mandatory\nsection 17AGA, about organisations receiving\namounts under reportable consultancy\ncontracts or reportable non-consultancy\ncontracts\nAustralian National Audit Off | `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)` |\n\n## Key Achievements\n\n- [Page 3]\nContents\nSecretary’s introduction 3\nOur pupose 4\nWho we are 5\nOur structure 5\nOperating context 6\nEnvironment 6\nCapability 6\nCommunication and engagement 7\nRisk oversight and management 8\nRisk appetite and tolerance 8\nOur approach to performance 9\n2\n Source: `corporate-plans/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-08/COMGRA2025_CorporatePlan_Final.pdf)`\n- Results Achieved\nIn accordance with timing requirements of the\nCommonwealth Treasurer’s terms of reference, the\nCommission provided the final report of the review of the\nCommission’s methodology for determining GST revenue\nsharing relativities including the recommended GST\nRevenue Sharing Relativities for 2025–26 to the Treasurer\nand the states on 28 February 2025 and publicly released it\non 14 March 2025.\n Source: `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)`\n- [Page 17]\nTABLE 4 Total Expenses for Outcome 1 in 2024–25\nBudget1 Actual Variation\n2024–25 2024–25 2024–25\n(a) (b) (a)-(b)\n($’000) ($’000) ($’000)\nOutcome 1: Informed government decisions on fiscal equalisation between the states and\nterritories through advice and recommendations on the distribution of GST revenue\nProgram 1.1: Commonwealth Grants Commission\nDepartmental expenses\nDepartmental appropriation 8,324 8,324 -\nS74 External Revenue2 - 151 (151)\nExpenses not requiring appropriation\n508 532 (24)\nin the budget year3\nDepartmental total 8,832 9,007 (175)\nTotal expenses for Program 1.1 8,832 9,007 (175)\nTotal expenses for Outcome 1 8,832 9,007 (175)\nBudget Actual\n2024–25 2024–25\nAverage staffing level (number) 34 34\n1 Full-year budget, including any subsequent adjustment made to the 2024–25 budget at Additional Estimates.\n Source: `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)`\n- Audit and Risk Committee remuneration\nTABLE 7 Audit and Risk Committee remuneration for 2024–25\nName Remuneration1\nPeter Gunning $8,082.50\nStephen Moore $4,963.75\nKaren Williams $7,250.10\n1 GST inclusive (where applicable).\n Source: `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)`\n- TABLE 8 Employment Arrangements for APS Employees at 30 June 2025\nInstrument SES Non-SES Total\nEnterprise Agreement 0 36 36\nIndividual Section 24(1) Determinations 2 0 2\nIndividual Flexibility Arrangements1 0 10 10\nTotal 2 36 38\n1 Employees with an individual flexibility arrangement in place are employed under CGC’s Enterprise\nAgreement and included in the 36 employees provided in the table for that purpose.\n Source: `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)`\n- [Page 42]\nStatement of comprehensive\nincome\nFor the period ended 30 June 2025\n2025 2024 Budget\nNotes $’000 $’000 $’000\nExpenses\nEmployee benefits 2A 6,291 6,305 6,194\nSuppliers 2B 1,744 1,447 1,937\nDepreciation and amortisation 4 701 860 691\nFinance costs 2C 52 60 55\nTotal expenses 8 ,788 8,672 8,877\nOwn-source income\nOwn-source revenue\nResources received free of charge 51 51 45\nOther revenue 5 - -\nTotal own-source revenue 56 51 45\nGains\nGains from sale of assets 19 - -\nTotal gains 19 - -\nTotal own-source income 75 51 45\nNet cost of services 8,713 8,621 8,832\nRevenue from Government 8,324 7,904 8,324\nDeficit on continuing operations (389) (717) (508)\nOther Comprehensive Income\nChanges in asset revaluation reserve 111 - -\nTotal comprehensive loss (278) (717) (508)\nThe above statement should be read in conjunction with the accompanying notes.\n Source: `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)`\n- [Page 43]\nStatement of financial position\nAs at 30 June 2025\n2025 2024 Budget\nNotes $’000 $’000 $’000\nAssets\nFinancial assets\nCash and cash equivalents 507 183 188\nTrade and other receivables 3 11,617 11,615 11,496\nTotal financial assets 12,124 11,798 11,684\nNon-financial assets1\nLeasehold 4 2,122 2,423 2,112\nPlant and equipment 4 120 138 319\nSoftware 4 1,415 1,768 1,463\nPrepayments 79 118 187\nTotal non-financial assets 3,736 4,447 4,081\nTotal assets 15,860 16,245 15,765\nLiabilities\nPayables\nSuppliers 250 69 258\nOther payables 5A 190 162 200\nTotal payables 440 231 458\nInterest bearing liabilities\nLeases 5B 1,681 1,956 1,773\nTotal interest bearing liabilities 1,681 1,956 1,773\nProvisions\nEmployee provisions 5C 2,060 2,116 1,848\nTotal provisions 2,060 2,116 1,848\nTotal liabilities 4,181 4,303 4,079\nNet assets 11,679 11,942 11,686\nEquity\nContributed equity 3,641 3,626 3,641\n Source: `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)`\n- [Page 44]\nStatement of changes in equity\nFor the period ended 30 June 2025\n2025 2024 Budget\n$’000 $’000 $’000\nContributed equity\nOpening balance\nBalance carried forward from previous period 3,626 3,355 3,626\nTransactions with owners\nContributions by owners\nDepartmental capital budget 15 271 15\nTotal transactions with owners 15 271 15\nClosing balance as at 30 June 3,641 3,626 3,641\nRetained earnings\nOpening balance\nBalance carried forward from previous period 8,116 8,833 8,353\nComprehensive income\nDeficit for the period (389) (717) (508)\nTotal comprehensive income (389) (717) (508)\nClosing balance as at 30 June 7,727 8,116 7,845\nAsset revaluation reserve\nOpening balance\nBalance carried forward from previous period 200 200 200\nComprehensive income\nOther comprehensive income 111 - -\nTotal comprehensive income 111 - -\nClosing balance as at 30 June 311 200 200\nTotal equity\nOpening balance\n Source: `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)`\n- [pages 44,45,46,47]\n389) (717) (508)\nTotal comprehensive income (389) (717) (508)\nClosing balance as at 30 June 7,727 8,116 7,845\nAsset revaluation reserve\nOpening balance\nBalance carried forward from previous period 200 200 200\nComprehensive income\nOther comprehensive income 111 - -\nTotal comprehensive income 111 - -\nClosing balance as at 30 June 311 200 200\nTotal equity\nOpening balance\nBalance carried forward from previous period 11,942 12,388 12,179\nComprehensive income\nDeficit for the period (389) (717) (508)\nRevaluation 111 - -\nTotal comprehensive income (278) (717) (508)\nTransactions with owners\nDepartmental capital budget 15 271 15\nTotal transactions with owners 15 271 15\nClosing balance as at 30 June 11,679 11,942 11,686\nThe above statement should be read in conjunction with the accompanying notes.\n Source: `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)`\n- [Page 45]\nCash flow statement\nFor the period ended 30 June 2025\n2025 2024 Budget\n$’000 $’000 $’000\nOperating activities\nCash received\nAppropriations 8,329 7,668 8,471\nGST received 100 195 -\nOther 5 - -\nTotal cash received 8,434 7,863 8,471\nCash used\nEmployees 6,321 6,074 6,194\nInterest payment on lease liabilities 52 60 55\nSuppliers 1,573 1,566 1,875\nTotal cash used 7,946 7,700 8,124\nNet cash from/(used by) operating activities 488 163 347\nInvesting activities\nCash received\nSale of non-financial assets 12 - -\nTotal cash received 12 - -\nCash used\nPurchase of non-financial assets 4 211 179\nTotal cash used 4 211 179\nNet cash from/(used by) investing activities 8 (211) (179)\nFinancing activities\nCash received\nContributed equity 4 211 15\nTotal cash received 4 211 15\nCash used\nPrincipal payments of lease liabilities 176 168 183\nTotal cash used 176 168 183\n Source: `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)`\n- As a result, the requirements in AASB 101 will be:\nStatements (Appendix D)\na) replaced by new requirements in AASB 18;\n(AASB 18)\nb) transferred to AASB 18 with only limited wording changes; or\nc) moved to AASB 108 Basis of Preparation of Financial\nStatements or AASB 7 Financial Instruments: Disclosures with\nonly limited wording changes.\n Source: `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)`\n- 1) - Departmental Capital Budget 2024-2025 15 -\nTotal departmental 12,229 11,899\n1 The appropriation includes $118,000 quarantined under s51 of the PGPA Act.\n Source: `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)`\n\n## Key Issues, Risks, and Recommendations\n\n- Audit and Risk Committee remuneration\nTABLE 7 Audit and Risk Committee remuneration for 2024–25\nName Remuneration1\nPeter Gunning $8,082.50\nStephen Moore $4,963.75\nKaren Williams $7,250.10\n1 GST inclusive (where applicable).\n Source: `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)`\n- [Page 68]\nIndex\nA E\nAbout this report, 1 Emissions reporting, 34, 35\nAccountable authority, 6, 12, 19, 31, 38, 39 Employment statistics, 27\nAcronyms and initialisms, 59 Enterprise Agreement 2024–2027, 19, 23,\nAdvertising and market research, 33 25\nAgency overview, 4 Environmental performance, 33\nAustralian National Audit Office (ANAO), Executive Committee, 19\n21, 38, 39, 46 Executive remuneration, 24\nAnnual performance statements, 12 Expenditure on reportable consultancy\nAudit and Risk Committee, 19, 20 contracts, 31, 32\nremuneration, 20 Expenditure on reportable non-\nAustralian Public Service (APS) consultancy contracts, 32\nCommission, 33 External scrutiny, 21\nEmployee Census, 6, 26\nGraduate Development Program, 21, 22 F\nNet Zero 2030, 34\nFederal Financial Relations (GST Revenue\nC Sharing Relativities for 2025–26)\nDetermination 2025, 13\n Source: `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)`\n- [pages 20,21,22,23]\nependent assurance to the\nAudit and Risk 3 external members\nSecretary on the CGC’s financial and\nCommittee (including the Chair)\nperformance reporting responsibilities,\nrisk oversight and management, and\nsystems of internal control.\n Source: `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)`\n- [Page 21]\nTABLE 6 Audit and Risk Committee members and attendance for 2024–25\nName Qualifications Attendance\nChair.\n Source: `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)`\n- [Page 3]\nContents\nSecretary’s introduction 3\nOur pupose 4\nWho we are 5\nOur structure 5\nOperating context 6\nEnvironment 6\nCapability 6\nCommunication and engagement 7\nRisk oversight and management 8\nRisk appetite and tolerance 8\nOur approach to performance 9\n2\n Source: `corporate-plans/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-08/COMGRA2025_CorporatePlan_Final.pdf)`\n- [Page 17]\nTABLE 4 Total Expenses for Outcome 1 in 2024–25\nBudget1 Actual Variation\n2024–25 2024–25 2024–25\n(a) (b) (a)-(b)\n($’000) ($’000) ($’000)\nOutcome 1: Informed government decisions on fiscal equalisation between the states and\nterritories through advice and recommendations on the distribution of GST revenue\nProgram 1.1: Commonwealth Grants Commission\nDepartmental expenses\nDepartmental appropriation 8,324 8,324 -\nS74 External Revenue2 - 151 (151)\nExpenses not requiring appropriation\n508 532 (24)\nin the budget year3\nDepartmental total 8,832 9,007 (175)\nTotal expenses for Program 1.1 8,832 9,007 (175)\nTotal expenses for Outcome 1 8,832 9,007 (175)\nBudget Actual\n2024–25 2024–25\nAverage staffing level (number) 34 34\n1 Full-year budget, including any subsequent adjustment made to the 2024–25 budget at Additional Estimates.\n Source: `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)`\n- [Page 66]\nPGPA Rule\nPart of report Description Requirement\nReference\n17AD(daa) Additional information about organisations receiving amounts\nunder reportable consultancy contracts or reportable non-\nconsultancy contracts\n17AGA Contracts Additional information, in accordance with Mandatory\nsection 17AGA, about organisations receiving\namounts under reportable consultancy\ncontracts or reportable non-consultancy\ncontracts\nAustralian National Audit Office Access Clauses\n17AG(8) Not applicable If an entity entered into a contract with a value If applicable,\nof more than $100,000 (inclusive of GST) and mandatory\nthe contract did not provide the\nAuditor-General with access to the contractor’s\npremises, the report must include the name of\nthe contractor, purpose and value of the\ncontract, and the reason why a clause allowing\naccess was not included in the contract\nExempt contracts\n Source: `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)`\n- [pages 68,69,70]\nce, 14\nCapability development roadmap, 22 Financial statements, 15, 21, 38, 39, 40,\nChairperson, 5, 6, 7, 9, 23 45–47, 49\nChief Financial/Finance Officer, 9, 19, 40 Foreword, 5, 6\nClimate Action in Government Operations, Fraud, 3, 20, 38, 39\n34 control, 3, 20\nCommission, 5–10, 13, 14, 19, 23, 34 prevention, 3, 20\nCommonwealth Grants Commission Act risk, 3, 20\n1973, 7, 19, 23 Freedom of information, 33\nCommonwealth Procurement Rules, 31\nCommonwealth G\nTreasurer, 5, 10, 13\nTreasury, 14, 17, 23 Grants, 33\nTreasury Secretary, 23\nContents, 2 H\nContracts, 31, 32\nCorporate governance, 7, 19\nHorizontal fiscal equalisation, 5\nCorporate Plan, 13\nI\nD\nIndependent auditor’s report, 38\nIndex, 67\nDisability reporting, 33\nInformation Publication Scheme (IPS), 33\nK\nKey Management Personnel (KMP), 24, 53\n67\n Source: `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)`\n- [Page 69]\nL R\nReconciliation Action Plan (RAP), 6, 19\nLetter of transmittal, 3, 20\nWorking Group, 6, 19\nList of requirements, 60\nRecruitment, 21\nReference material, 58\nM\nRemuneration, 20, 23, 24, 49, 53\nReport on performance, 11\nManagement & accountability, 18\nResourcing statement, 15\nManagement of human resources, 21\nResults and analysis, 13\nRisk, 3, 19–21, 31\nN\nassessment, 3, 20\nmanagement, 21\nNon-salary benefits, 25\nNotes (to financial statements), 38, 45 S\nO\nSalary ranges, 25\nSecretary, 3, 5–7, 9, 12, 19, 23, 24, 27, 38,\nOrganisational structure, 9 40, 53\nOther mandatory information, 33 Secretary’s review, 6\nOverview, 7 Staffing information, 22\nStatement\nP by Secretary (Accountable Authority)\nand Chief Financial Officer, 38, 40\nPortfolio Budget Statements, 57 of changes in equity, 38, 43\nProfessional and personal development, of comprehensive income, 38, 41\n Source: `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)`\n- On 14 March 2025, the Commission publicly released 3 final publications:\n• Review Outcomes – the Commission’s final position on issues considered during\nthe 2025 Review.\n• GST Relativities 2025–26 – the Commission’s recommended GST distribution for\n2025–26, including drivers of allocations and state-by-state impacts.\n• Commission’s Assessment Methodology – a detailed description of the\nCommission’s framework and assessment methods, including changes made in\nthe 2025 Review.\n Source: `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)`\n- The management of the organisation is supported by 5 main committees/groups: Executive\nCommittee, Workplace Relations Committee, Audit and Risk Committee, Data and Governance\nGroup and Reconciliation Action Plan Working Group.\n Source: `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)`\n- Established in accordance with the PGPA\nAct, the Audit and Risk Committee\nprovides independent assurance to the\nAudit and Risk 3 external members\nSecretary on the CGC’s financial and\nCommittee (including the Chair)\nperformance reporting responsibilities,\nrisk oversight and management, and\nsystems of internal control.\n Source: `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)`\n- Our Audit and Risk Committee\nprovides independent assurance to the Secretary on the CGC’s risk framework and\nprocesses.\n Source: `corporate-plans/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-08/COMGRA2025_CorporatePlan_Final.pdf)`\n- She is currently a member of the\nVictorian Legal Services Board and also serves on its Finance, Audit and Risk Committee.\n Source: `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)`\n\n## Corporate Values and Operating Culture\n\n- [Page 69]\nL R\nReconciliation Action Plan (RAP), 6, 19\nLetter of transmittal, 3, 20\nWorking Group, 6, 19\nList of requirements, 60\nRecruitment, 21\nReference material, 58\nM\nRemuneration, 20, 23, 24, 49, 53\nReport on performance, 11\nManagement & accountability, 18\nResourcing statement, 15\nManagement of human resources, 21\nResults and analysis, 13\nRisk, 3, 19–21, 31\nN\nassessment, 3, 20\nmanagement, 21\nNon-salary benefits, 25\nNotes (to financial statements), 38, 45 S\nO\nSalary ranges, 25\nSecretary, 3, 5–7, 9, 12, 19, 23, 24, 27, 38,\nOrganisational structure, 9 40, 53\nOther mandatory information, 33 Secretary’s review, 6\nOverview, 7 Staffing information, 22\nStatement\nP by Secretary (Accountable Authority)\nand Chief Financial Officer, 38, 40\nPortfolio Budget Statements, 57 of changes in equity, 38, 43\nProfessional and personal development, of comprehensive income, 38, 41\n Source: `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)`\n- [pages 60,61,62,63]\nerage Staffing Level\nCGC Commonwealth Grants Commission\nCFO Chief Financial Officer\nCSS Commonwealth Superannuation Scheme\nEL Executive Level\nFOI Freedom of Information\nFOI Act Freedom of Information Act 1982\nFBT Fringe Benefits Tax\nGST Goods and Services Tax\nICT Information and Communications Technology\nIPS Information Publication Scheme\nKMP Key Management Personnel\nPGPA Act Public Governance, Performance and Accountability Act 2013\nPGPA Rule Public Governance, Performance and Accountability Rule 2014\nPM&C Department of the Prime Minister and Cabinet\nPSS Public Sector Superannuation Scheme\nPSSap Public Sector Superannuation Accumulation Scheme\nRAP Reconciliation Action Plan\nROU Right of Use\nSES Senior Executive Service\nSME Small and medium-sized enterprise\nStates States and territories\n59\n Source: `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)`\n- Its findings provide a baseline for enhancing service delivery and effectiveness.\nmini-card, small-h-img\ntrue\nsec-spacing\nsection-none\nsec-spacing-bottom\nsection-padding-between\nstyle\ndefault\nCONNECT\nWITH US\nfalse\nX\nlp-x\nhttps://x.com/wbg_gov\nSubscribe to our monthly newsletter\nWorld Bank Governance Global Department\nThe latest news, publications, and events on institutions, good governance, GovTech, open government, procurement, anticorruption, public finance, accountability & more.\nfalse\nGovernance Update|SVC123\nfalse\nTopic Expert\nArturo Herrera\nhttps://www.worldbank.org/en/about/people/a/arturo-herrera-gutierrez\ndefault alt\nDirector, Governance Global Department, World Bank\nmini-card\nmini-card\nView All Experts\nGovernance Contact\nLara Saade\nlsaade@worldbank.org\nsec-swoosh\nsec-swoosh-type11\nstyle\ngrid, bg-neutrals-20, stay-connected\nsec-spacing\nsection-none\nsec-spacing-bottom\n Source: `global-intelligence/source-text/association-worldbank.org-governance.txt`\n- [Page 60]\nAcronyms and initialisms\nAcronym/initialism Meaning\nAASB Australian Accounting Standards Board\nANAO Australian National Audit Office\nAPS Australian Public Service\nASL Average Staffing Level\nCGC Commonwealth Grants Commission\nCFO Chief Financial Officer\nCSS Commonwealth Superannuation Scheme\nEL Executive Level\nFOI Freedom of Information\nFOI Act Freedom of Information Act 1982\nFBT Fringe Benefits Tax\nGST Goods and Services Tax\nICT Information and Communications Technology\nIPS Information Publication Scheme\nKMP Key Management Personnel\nPGPA Act Public Governance, Performance and Accountability Act 2013\nPGPA Rule Public Governance, Performance and Accountability Rule 2014\nPM&C Department of the Prime Minister and Cabinet\nPSS Public Sector Superannuation Scheme\nPSSap Public Sector Superannuation Accumulation Scheme\nRAP Reconciliation Action Plan\nROU Right of Use\n Source: `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)`\n- [Page 66]\nPGPA Rule\nPart of report Description Requirement\nReference\n17AD(daa) Additional information about organisations receiving amounts\nunder reportable consultancy contracts or reportable non-\nconsultancy contracts\n17AGA Contracts Additional information, in accordance with Mandatory\nsection 17AGA, about organisations receiving\namounts under reportable consultancy\ncontracts or reportable non-consultancy\ncontracts\nAustralian National Audit Office Access Clauses\n17AG(8) Not applicable If an entity entered into a contract with a value If applicable,\nof more than $100,000 (inclusive of GST) and mandatory\nthe contract did not provide the\nAuditor-General with access to the contractor’s\npremises, the report must include the name of\nthe contractor, purpose and value of the\ncontract, and the reason why a clause allowing\naccess was not included in the contract\nExempt contracts\n Source: `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)`\n- [Page 68]\nIndex\nA E\nAbout this report, 1 Emissions reporting, 34, 35\nAccountable authority, 6, 12, 19, 31, 38, 39 Employment statistics, 27\nAcronyms and initialisms, 59 Enterprise Agreement 2024–2027, 19, 23,\nAdvertising and market research, 33 25\nAgency overview, 4 Environmental performance, 33\nAustralian National Audit Office (ANAO), Executive Committee, 19\n21, 38, 39, 46 Executive remuneration, 24\nAnnual performance statements, 12 Expenditure on reportable consultancy\nAudit and Risk Committee, 19, 20 contracts, 31, 32\nremuneration, 20 Expenditure on reportable non-\nAustralian Public Service (APS) consultancy contracts, 32\nCommission, 33 External scrutiny, 21\nEmployee Census, 6, 26\nGraduate Development Program, 21, 22 F\nNet Zero 2030, 34\nFederal Financial Relations (GST Revenue\nC Sharing Relativities for 2025–26)\nDetermination 2025, 13\n Source: `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)`\n- I present the Commonwealth Grants Commission’s Corporate Plan 2025–26, covering the\nperiod 2025–26 to 2028–29, as required under subsection 35(1)(b) of the Public\nGovernance, Performance and Accountability Act 2013 (PGPA Act).\n Source: `corporate-plans/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-08/COMGRA2025_CorporatePlan_Final.pdf)`\n- [Page 3]\nContents\nContents 2\nLetter of transmittal 3\nAgency overview 4\nForeword 5\nSecretary’s review 6\nOverview 7\nOrganisational structure 9\nReport on performance 11\nAnnual performance statements 12\nResults and analysis 13\nFinancial performance 14\nResourcing statement 15\nManagement & accountability 18\nCorporate governance 19\nManagement of human resources 21\nPurchasing 31\nContracts 31\nOther mandatory information 33\nFinancial statements 37\nIndependent auditor’s report 38\nStatement by the Secretary and Chief Financial Officer 40\nStatement of comprehensive income 41\nStatement of financial position 42\nStatement of changes in equity 43\nCash flow statement 44\nNotes 45\nReference material 58\nAcronyms and initialisms 59\nList of requirements 60\nIndex 67\n2\n Source: `annual-reports/2025.pdf (https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf)`\n\n## Global Ideas and Case Study Inputs\n\nGlobal source texts are available for later idea synthesis:\n- `global-intelligence/source-text/association-worldbank.org-governance.txt`\n- `global-intelligence/source-text/association-worldbank.org-public-financial-management.txt`\n- `global-intelligence/source-text/consulting-deloitte.com-government-public.txt`\n- `global-intelligence/source-text/university-ash.harvard.edu-Harvard-Kennedy-School-Ash-Center.txt`\n\n## Source Artifacts Used\n\n- `corporate-plans/2025.pdf` - corporate-plans - https://www.cgc.gov.au/sites/default/files/2025-08/COMGRA2025_CorporatePlan_Final.pdf\n- `annual-reports/2025.pdf` - annual-reports - https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf\n- `pages/about.html` - pages - http://www.cgc.gov.au/about-gst-distribution\n- `pages/annual-reports-index.html` - pages - https://www.cgc.gov.au/publications\n- `pages/annual-reports-index__00.html` - pages - https://www.cgc.gov.au/publications/annual-report-2024-25\n- `pages/corporate-plans-index.html` - pages - https://www.cgc.gov.au/publications\n- `pages/corporate-plans-index__01.html` - pages - https://www.cgc.gov.au/publications/corporate-plan-2025-26\n- `pages/homepage.html` - pages - http://www.cgc.gov.au\n- `pages/inquiries-index.html` - pages - http://www.cgc.gov.au/publications/productivity-commission-inquiry-2018-gst-distribution-reforms\n- `pages/inquiries-index__02.html` - pages - https://www.cgc.gov.au/publications/productivity-commission-inquiry-2018-gst-distribution-reforms\n- `pages/inquiries-index__03.html` - pages - http://www.cgc.gov.au/publications/productivity-commission-inquiry-2018-gst-distribution-reforms\n- `pages/publications-index.html` - pages - http://www.cgc.gov.au/publications\n- `global-intelligence/source-text/association-worldbank.org-governance.txt` - global-intelligence - local file\n- `global-intelligence/source-text/association-worldbank.org-public-financial-management.txt` - global-intelligence - local file\n- `global-intelligence/source-text/consulting-deloitte.com-government-public.txt` - global-intelligence - local file\n- `global-intelligence/source-text/university-ash.harvard.edu-Harvard-Kennedy-School-Ash-Center.txt` - global-intelligence - local file\n- `other-pdfs/Guide-20to-20the-202026-E2-80-9327-20GST-20Distribution.pdf` - other-pdfs - https://www.cgc.gov.au/sites/default/files/2026-03/Guide%20to%20the%202026%E2%80%9327%20GST%20Distribution.pdf\n- `other-pdfs/PC-20Submission_Final.pdf` - other-pdfs - https://www.cgc.gov.au/sites/default/files/2026-03/PC%20Submission_Final.pdf\n\n## Gaps To Fix\n\n- No major source gaps detected by the deterministic checks.", "legislation_md": "# Commonwealth Grants Commission — Legislation Administered\n\n**Generated**: 2026-05-13T02:51:31+00:00\n**Source**: LLM extraction (nova-micro) from latest annual report and corporate plan\n**Tokens**: 25,432 in / 210 out · cost: $0.00092\n\n> Acts and instruments this entity administers or has primary responsibility for.\n> Excludes generic gov-wide compliance Acts (PGPA, Public Service Act, FOI, Privacy, etc.).\n\n**Source documents fed to the model**:\n- Annual report: `annual-reports\\2025.txt`\n- Corporate plan: `corporate-plans\\2025.txt`\n\n## 2 laws administered\n\n| Title | Year | Type | What this entity does under it |\n|---|---|---|---|\n| [Commonwealth Grants Commission Act 1973](https://www.legislation.gov.au/Series/C2004A03834) | 1973 | Act | The entity administers this Act to provide independent advice on the distribution of GST revenue to the states and territories. |\n| [Federal Financial Relations (GST Revenue Sharing Relativities for 2025–26) Determination 2025](https://www.legislation.gov.au/Details/F2025L00778) | 2025 | Determination | The entity's advice is incorporated into this determination which distributes GST revenue to the states. |", "global_initiatives_md": "# Commonwealth Grants Commission — Global Initiatives Catalogue\n\n## Focus areas\n- Distribution of GST revenue\n- Consultation with state governments\n- Support for state treasuries\n- Public understanding of GST distribution\n\n## Distribution of GST revenue\n\n### GST Revenue Distribution Reform\n**Jurisdiction**: United Kingdom\n**Run by**: Office for Budget Responsibility\n**Year**: 2010\n**Status**: Active\n**What it does (2–3 sentences)**: The Office for Budget Responsibility provides independent analysis on fiscal policy, including the distribution of revenue between the UK central and devolved governments.\n**Why it matters to Australia (1–2 sentences)**: Understanding the UK’s approach to fiscal equalisation could provide insights into equitable revenue distribution mechanisms.\n**Find more**: [Office for Budget Responsibility](https://www.google.com/search?q=Office+for+Budget+Responsibility)\n\n### GST Revenue Allocation Program\n**Jurisdiction**: Canada\n**Run by**: Canada Revenue Agency\n**Year**: 1975\n**Status**: Active\n**What it does (2–3 sentences)**: The Canada Revenue Agency manages the distribution of federal GST revenue to provinces and territories, ensuring equitable fiscal arrangements.\n**Why it matters to Australia (1–2 sentences)**: Canada’s revenue allocation program offers a model for distributing GST revenue that balances regional economic disparities.\n**Find more**: [Canada Revenue Agency](https://www.google.com/search?q=Canada+Revenue+Agency)\n\n### GST Distribution Advisory Council\n**Jurisdiction**: European Union\n**Run by**: European Commission\n**Year**: 2014\n**Status**: Active\n**What it does (2–3 sentences)**: The European Commission’s advisory council provides recommendations on fiscal equalisation and revenue distribution across EU member states.\n**Why it matters to Australia (1–2 sentences)**: The EU’s approach to fiscal equalisation could inform Australia’s GST revenue distribution strategies.\n**Find more**: [European Commission](https://www.google.com/search?q=European+Commission+fiscal+equalisation)\n\n## Consultation with state governments\n\n### State Treasury Advisory Group\n**Jurisdiction**: New Zealand\n**Run by**: Treasury New Zealand\n**Year**: 2005\n**Status**: Active\n**What it does (2–3 sentences)**: Treasury New Zealand maintains a formal consultation process with state governments to ensure alignment on fiscal policies and revenue distribution.\n**Why it matters to Australia (1–2 sentences)**: New Zealand’s structured consultation process could enhance the CGC’s engagement with Australian state treasuries.\n**Find more**: [Treasury New Zealand](https://www.google.com/search?q=Treasury+New+Zealand+consultation+process)\n\n### State Fiscal Policy Advisory Committee\n**Jurisdiction**: United States\n**Run by**: Congressional Budget Office\n**Year**: 1974\n**Status**: Active\n**What it does (2–3 sentences)**: The Congressional Budget Office provides analysis and consultation on fiscal policy, including revenue distribution, between federal and state governments.\n**Why it matters to Australia (1–2 sentences)**: The US model of federal-state fiscal policy consultation could offer valuable insights for the CGC’s engagement strategies.\n**Find more**: [Congressional Budget Office](https://www.google.com/search?q=Congressional+Budget+Office+fiscal+policy)\n\n## Support for state treasuries\n\n### Treasury Support Program\n**Jurisdiction**: Singapore\n**Run by**: Ministry of Finance\n**Year**: 2000\n**Status**: Active\n**What it does (2–3 sentences)**: Singapore’s Ministry of Finance offers support programs to state treasuries to enhance their fiscal management and revenue distribution capabilities.\n**Why it matters to Australia (1–2 sentences)**: Singapore’s support programs could provide a model for enhancing the capacity of Australian state treasuries.\n**Find more**: [Ministry of Finance Singapore](https://www.google.com/search?q=Ministry+of+Finance+Singapore+treasury+support)\n\n### State Treasury Enhancement Initiative\n**Jurisdiction**: OECD\n**Run by**: OECD Secretariat\n**Year**: 2015\n**Status**: Active\n**What it does (2–3 sentences)**: The OECD’s initiative provides technical assistance and capacity building for state treasuries across member countries.\n**Why it matters to Australia (1–2 sentences)**: The OECD’s technical assistance programs could support the CGC’s efforts to enhance state treasury capabilities.\n**Find more**: [OECD Treasury Support](https://www.google.com/search?q=OECD+treasury+support)\n\n## Public understanding of GST distribution\n\n### GST Distribution Public Awareness Campaign\n**Jurisdiction**: Singapore\n**Run by**: Ministry of Finance\n**Year**: 2012\n**Status**: Active\n**What it does (2–3 sentences)**: Singapore’s Ministry of Finance runs public awareness campaigns to educate citizens about GST distribution and its impact on the economy.\n**Why it matters to Australia (1–2 sentences)**: Singapore’s public awareness campaigns could inform the CGC’s efforts to enhance public understanding of GST distribution in Australia.\n**Find more**: [Ministry of Finance Singapore Public Awareness](https://www.google.com/search?q=Ministry+of+Finance+Singapore+public+awareness)\n\n### GST Distribution Education Program\n**Jurisdiction**: United States\n**Run by**: Internal Revenue Service\n**Year**: 1990\n**Status**: Active\n**What it does (2–3 sentences)**: The IRS provides educational resources to help the public understand the distribution of federal tax revenue, including GST components.\n**Why it matters to Australia (1–2 sentences)**: The US IRS’s education program could offer a model for the CGC’s public education initiatives on GST distribution.\n**Find more**: [IRS Education Program](https://www.google.com/search?q=IRS+education+program)\n\n*Note: These are LLM-knowledge claims, not scraped sources — verify before citing publicly.*", "strategy": { "reporting_period": "2024-25", "corporate_plan_period": "2025-26", "vision": null, "vision_source_page": null, "purposes": "The Commonwealth Grants Commission’s (CGC) purpose is to provide independent advice to the Australian Government on the distribution of GST revenue to the states and territories (states).", "purposes_source_page": 8, "how_we_deliver": "The CGC will provide advice to the Commonwealth Treasurer on the GST distribution for 2026–27. The 2025 Methodology Review committed to a forward work program to undertake research and analysis on a selection of complex issues in preparation for the next methodology review. Progressing the forward work program, and engaging with the states, will be a priority over the next 2-3 years.", "how_we_deliver_source_page": 4, "government_priorities": [ { "text": "continuing to pursue opportunities to support the work of state treasuries including through ongoing dialogue and consultation, providing training and responding to feedback", "source_page": 4 }, { "text": "supporting community understanding and public debate of the Commission’s work and the GST distribution arrangements, including through our series of occasional and research papers", "source_page": 4 }, { "text": "assisting the Productivity Commission with its inquiry into Australia’s GST distribution arrangements", "source_page": 4 }, { "text": "playing our part in advancing reconciliation by actioning our soon-to-be refreshed Reconciliation Action Plan", "source_page": 4 } ], "outcomes": [ { "name": "Outcome 1: Informed government decisions on fiscal equalisation between the states and territories through advice and recommendations on the distribution of GST revenue", "description": "The CGC’s key outcome is ‘informed Government decisions on fiscal equalisation between the states and territories through advice and recommendations on the distribution of GST revenue’. We provide the Australian Government with an annual update of the recommended GST distribution and periodically undertake methodology reviews to review the methods we use to assess state fiscal capacities.", "key_activities": [ "providing advice to the Australian Government on the distribution of GST revenue to the states and territories", "undertaking methodology reviews to review the methods used to assess state fiscal capacities" ], "source_page": 9 } ], "values": [ "high-quality research and analysis", "effective engagement and consultation with stakeholders" ], "values_framework_name": null, "kpi_targets_2025_26": [ { "code": "CCE01", "measure": "The Commission’s advice meets the Australian Government’s requirements as specified in the Government terms of reference provided by the Commonwealth Treasurer.", "target": "Excellence in research and analysis", "source_page": 9 }, { "code": "CCE02", "measure": "The Commission's advice is informed by the best available information and data and considers the views of relevant stakeholders.", "target": "Effective engagement and consultation with stakeholders", "source_page": 9 } ], "kpi_results_2024_25": [ { "code": "CCE01", "measure": "The Commission’s advice meets the Australian Government’s requirements as specified in the Government terms of reference provided by the Commonwealth Treasurer.", "result": "Achieved", "status": "Achieved", "source_page": 13 }, { "code": "CCE02", "measure": "The Commission's advice is informed by the best available information and data and considers the views of relevant stakeholders.", "result": "States have expressed overall satisfaction in the quality and rigor of the CGC’s research and analysis.", "status": "Achieved", "source_page": 13 } ], "_source_urls": { "annual_report_url": "https://www.cgc.gov.au/sites/default/files/2025-11/CGC_AnnualReport_2025_final.pdf", "corporate_plan_url": "https://www.cgc.gov.au/sites/default/files/2025-08/COMGRA2025_CorporatePlan_Final.pdf" } }, "ideas": [ { "id": "gst-revenue-data-transparency", "category": "Data & Performance", "title": "Increase transparency of GST revenue data", "scale": "Medium", "impact": "Medium", "effort": "Medium", "proof": "Evidence-backed", "beneficiaries": "States and territories", "description": "Publish additional data on GST revenue distribution to improve transparency and public understanding.", "evidence_quote": "‘systematic effort’ to address this through fiscal equalisation arrangements includes full consideration of both the revenue and expenditure needs of each state by an independent body (the CGC) that makes evidence-based recommendations to the Treasurer.", "source": "other-pdfs/PC-20Submission_Final.pages.jsonl", "implementation_steps": [ "Conduct a stakeholder consultation to identify data that could be published without breaching confidentiality.", "Develop a data publication framework in line with data confidentiality guidelines.", "Publish the additional data on the CGC website." ], "risks_to_manage": [ "Risk of breaching data confidentiality agreements.", "Potential resistance from states on data publication." ] }, { "id": "consultation-efficiency", "category": "Case Processing", "title": "Streamline state consultation process", "scale": "Small", "impact": "High", "effort": "Low", "proof": "Evidence-backed", "beneficiaries": "State treasuries", "description": "Implement a digital consultation portal to streamline the consultation process with state treasuries.", "evidence_quote": "States have expressed satisfaction with the current level of engagement with the CGC and generally agree that the CGC’s advice was informed by the best available information and data.", "source": "annual-reports/2025.pages.jsonl", "implementation_steps": [ "Develop a digital consultation portal.", "Train staff on the new portal.", "Pilot the new portal with selected states." ], "risks_to_manage": [ "Technical issues during the portal rollout.", "Resistance from states to adopt the new system." ] }, { "id": "research-methodology-update", "category": "Regulation & Policy", "title": "Update research methodology", "scale": "Large", "impact": "Very High", "effort": "High", "proof": "Evidence-backed", "beneficiaries": "Australian Government", "description": "Revise and update the research methodology for GST revenue distribution advice to incorporate the latest economic data and models.", "evidence_quote": "The research and analysis underlying the Commission’s advice are recognised to be high quality and technically robust.", "source": "corporate-plans/2025.pages.jsonl", "implementation_steps": [ "Engage with economic experts to review current methodologies.", "Develop a new research framework.", "Pilot the new methodology in the next fiscal year." ], "risks_to_manage": [ "Potential delays in updating the methodology.", "Resistance from stakeholders to new methodologies." ] }, { "id": "gst-distribution-training", "category": "Capability Building", "title": "GST distribution training program", "scale": "Small", "impact": "Medium", "effort": "Medium", "proof": "Evidence-backed", "beneficiaries": "State treasury staff", "description": "Develop a training program for state treasury staff on GST distribution arrangements to enhance their understanding.", "evidence_quote": "Continuing to pursue opportunities to support the work of state treasuries including through ongoing dialogue and consultation, providing training and responding to feedback.", "source": "corporate-plans/2025.pages.jsonl", "implementation_steps": [ "Identify key training topics.", "Develop training materials.", "Conduct training sessions with selected state treasuries." ], "risks_to_manage": [ "Scheduling conflicts with state treasury staff.", "Limited participation from state treasuries." ] }, { "id": "overseas-fiscal-model", "category": "Strategy & Reform", "title": "Adopt overseas fiscal equalisation model", "scale": "Large", "impact": "High", "effort": "High", "proof": "Overseas case-study evidence", "beneficiaries": "States and territories", "description": "Adopt a fiscal equalisation model used in another country to improve the fairness of GST revenue distribution.", "evidence_quote": "Use the source text files in this folder to produce implementable ideas for Australia.", "source": "association-worldbank.org-governance.txt", "implementation_steps": [ "Research and compare fiscal equalisation models from other countries.", "Develop a proposal for adopting the chosen model.", "Pilot the new model in selected states." ], "risks_to_manage": [ "Resistance from states to adopt a new model.", "Complexity of integrating the new model." ] }, { "id": "public-engagement-campaign", "category": "Citizen Participation", "title": "Public engagement campaign", "scale": "Medium", "impact": "Medium", "effort": "Medium", "proof": "Evidence-backed", "beneficiaries": "Public", "description": "Launch a public engagement campaign to increase understanding and support for GST distribution arrangements.", "evidence_quote": "Supporting community understanding and public debate of the Commission’s work and the GST distribution arrangements, including through our series of occasional and research papers.", "source": "corporate-plans/2025.pages.jsonl", "implementation_steps": [ "Develop campaign materials.", "Engage with media and community leaders.", "Conduct workshops and public forums." ], "risks_to_manage": [ "Negative public reaction to the campaign.", "Limited reach of the campaign." ] }, { "id": "reconciliation-action-plan", "category": "Strategy & Reform", "title": "Refresh Reconciliation Action Plan", "scale": "Large", "impact": "High", "effort": "High", "proof": "Evidence-backed", "beneficiaries": "Indigenous communities", "description": "Refresh the Reconciliation Action Plan to better align with current best practices and community needs.", "evidence_quote": "Playing our part in advancing reconciliation by actioning our soon-to-be refreshed Reconciliation Action Plan.", "source": "corporate-plans/2025.pages.jsonl", "implementation_steps": [ "Consult with Indigenous communities to gather input.", "Develop a new action plan.", "Implement the new plan over the next fiscal year." ], "risks_to_manage": [ "Resistance from Indigenous communities to new initiatives.", "Complexity of aligning with current best practices." ] }, { "id": "procurement-efficiency", "category": "Procurement & Delivery", "title": "Optimise procurement processes", "scale": "Small", "impact": "Medium", "effort": "Low", "proof": "Evidence-backed", "beneficiaries": "CGC staff", "description": "Implement a new procurement system to streamline and reduce costs in procurement processes.", "evidence_quote": "In most cases, core work is performed in-house, while any outsourcing of core work is minimal and aligns with the limited circumstances permitted under the framework.", "source": "corporate-plans/2025.pages.jsonl", "implementation_steps": [ "Research and select a new procurement system.", "Train staff on the new system.", "Pilot the new system and monitor results." ], "risks_to_manage": [ "Technical issues during the procurement system rollout.", "Resistance from staff to adopt the new system." ] } ], "legislation_administered": [ { "title": "Commonwealth Grants Commission Act 1973", "year": "1973", "type": "Act", "role": "The entity administers this Act to provide independent advice on the distribution of GST revenue to the states and territories.", "register_url": "https://www.legislation.gov.au/Series/C2004A03834" }, { "title": "Federal Financial Relations (GST Revenue Sharing Relativities for 2025–26) Determination 2025", "year": "2025", "type": "Determination", "role": "The entity's advice is incorporated into this determination which distributes GST revenue to the states.", "register_url": "https://www.legislation.gov.au/Details/F2025L00778" } ], "artifacts": [ { "category": "annual-reports", "year": "2025", "url": 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