摘要：Australian fiscal federalism is under challenge. At no time in the recent past has there been such a broad based and concerted questioning of fiscal federalism arrangements. When the Commonwealth announced a change in the taxation of mining rents in May 20102, discontent in the mining States (of Western Australia and Queensland) over what they saw as Commonwealth encroachment on State tax bases worsened already simmering resentment about how general grants were distributed amongst States. With mining royalties being able to be offset against the liability for the new tax on mining rents, the mining States responded by announcing increases in their mining royalties, a position which saw the Commonwealth threaten to cut general grants to States based on their increased royalties revenue. At the same time there was growing concern about the growth in specific purpose grants, in particular proposals by the Commonwealth to assume the role of majority funder of health. Not only were these developments of interest to States, but given the fact that many of these changes were being undertaken outside Commonwealth Parliamentary review through the Council of Australian Government (COAG)3, the Commonwealth Parliament also became more concerned. In response, in June 2010 a Senate Select Committee on the Reform of the Australian Federation was announced which, amongst other issues, sought to review financial relations between federal, state and local governments
