References & Citations

Chapter 4: Fiscal Feasibility In Independent Western Australia

1.      Western Australia, Annual Report on State Finances 2023-24 (Report, 2024) < https://www.wa.gov.au/system/files/2024-09/2023-24-arsf.pdf>.

2.      Western Australia, State Budget 2024-25, Budget Paper No. 3: Economic and Fiscal Outlook (Budget Paper, 2024) < https://www.ourstatebudget.wa.gov.au/2024-25/budget-papers/bp3/2024-25-wa-state-budget-bp3.pdf>.

3.      Australian Bureau of Statistics, Taxation Revenue, Australia, 2023-24 (Web Page, 2024) < https://www.abs.gov.au/statistics/economy/government/taxation-revenue-australia/latest-release>.

4.      Australian Bureau of Statistics, Australian National Accounts: State Accounts, 2023-24 (Western Australia) (Web Page, 2024) < https://www.abs.gov.au/statistics/economy/national-accounts/australian-national-accounts-state-accounts/latest-release>.

5.      Australian Public Service Commission, APS Employment Data 30 June 2024 Release (Web Page, 2024) < https://www.apsc.gov.au/employment-data/aps-employment-data-june-2024 >.

6.      Commonwealth Grants Commission, GST Relativities 2025–26 (Report, 2025) < https://www.cgc.gov.au/sites/default/files/2025-03/GST%2520Sharing%2520Relativities%25202025-26_Final.pdf>.

7.      Bankwest Curtin Economics Centre, WA State Budget 2025-26: A Review and Commentary (Report, 2025) < https://bcec.edu.au/publications/wa-state-budget-2025-26-review-commentary/>.

8.      Australian Government, Budget Paper No. 3: Federal Financial Relations 2025–26 (Budget Paper, 2025) < https://budget.gov.au/content/bp3/download/bp3_2025-26.pdf>.

9.      L Evans, A Grimes, B Wilkinson and D Teece, ‘Economic Reform in New Zealand 1984-95: The Pursuit of Efficiency’ (1996) < https://www.academia.edu/24413234/Economic_reform_in_New_Zealand_1984_95_The_pursuit_of_efficiency>.

10.   OECD, Seizing the Productive Potential of Digital Change in Estonia (Report, 2020) < https://www.oecd.org/content/dam/oecd/en/publications/reports/2020/12/seizing-the-productive-potential-of-digital-change-in-estonia_63752f80/999c7d5a-en.pdf>. Annotation: Report states: "The use of digital signatures in Estonia is estimated to save 2% of GDP every year." It provides context on Estonia's digital infrastructure efficiencies, including cost savings in e-voting and broader productivity gains.

11.   International Peace Institute, ‘Estonia PM: Country Saves 2% of GDP by Going Digital’ (Web Page, 2016) < https://www.ipinst.org/2016/05/information-technology-and-governance-estonia>. Annotation: “Estonia saves two percent of GDP by signing things digitally.”

12.   OECD, Economic Surveys: Slovak Republic 1996 (Report, 1996) < https://www.oecd.org/content/dam/oecd/en/publications/reports/1996/01/oecd-economic-surveys-slovak-republic-1996_g1g17270/eco_surveys-svk-1996-en.pdf>. Annotation: Relevant excerpt: "the share of central government spending in GDP fell from 31.9 in 1994 to 30.6 per cent in 1995."

13.   World Bank, Slovakia: Restructuring for Recovery (Report, 1994) < https://documents.worldbank.org/curated/en/615841468759587882/pdf/multi0page.pdf>.

14.   New Zealand Treasury, New Zealand Economic Growth: An Analysis of Performance and Policy (Report, 2004) < https://treasury.govt.nz/sites/default/files/2007-11/economicgrowth.pdf>.

15.   International Monetary Fund, New Zealand: Recent Economic Developments (Report, 1996) < https://www.elibrary.imf.org/downloadpdf/view/journals/002/1996/014/article-A001-en.pdf>.

16.   Western Australia Public Sector Commission, Western Australian Public Sector Quarterly Workforce Report — March 2024 (Report, 2024) < https://www.wa.gov.au/system/files/2024-06/quarterly_workforce_report_-_march_2024.DOCX>.

17.   K Kaljulaid, ‘Digitizing Democracy: How e-Government Saved a Struggling Country’ (n.d.) < https://vision.protiviti.com/insight/digitizing-democracy-former-estonian-president-how-e-government-saved-struggling-country>.

18.   Government of Western Australia, The Structure of the Western Australian Government Sector (Web Page, 2024) < https://www.wa.gov.au/organisation/public-sector-commission/the-structure-of-the-western-australian-government-sector>.

19.   Public Sector Management (Redeployment and Redundancy) Regulations 2014 (WA) < https://www.legislation.wa.gov.au/legislation/statutes.nsf/RedirectURL?OpenAgent&query=mrdoc_27635.htm>.

20.   Western Australian Auditor General, Digital Transformation in WA Public Sector: Implementation Costs and Outcomes (Report, 2022) < https://audit.wa.gov.au/reports-and-publications/reports/digital-transformation-in-wa-public-sector/>.

21.   Deloitte Australia, Public Sector Restructuring Advisory Costs: Benchmarks for Australian Governments (Web Page, 2023) < https://www2.deloitte.com/au/en/insights/industry/public-sector/public-sector-restructuring-benchmarks.html>.

22.   Landgate, Landgate Annual Report 2023-24 (Report, 2024) < https://www.landgate.wa.gov.au/siteassets/documents/about-us/strategic-plans-and-annual-reports/landgate-annual-report-2023-24-.pdf>.

23.   RSM Australia, ‘Understanding Land Tax in Western Australia’ (Web Page, 2025) < https://www.rsm.global/australia/insights/understanding-land-tax-western-australia>.

24.   Department of Local Government, Sport and Cultural Industries, MyCouncil WA Portal — Compare All Councils (Web Page, 2024) < https://www.mycouncil.wa.gov.au/council/compareallcouncil>.

25.   Parliament of Australia, Impact on the Living Standards of Households (Research Paper, 2000) < https://www.aph.gov.au/About_Parliament/Parliamentary_Departments/Parliamentary_Library/pubs/rp/RP0001/01rp25>.

26.   Australian Taxation Office, GST, Excise, LCT, WET and PRRT (Web Page) < https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes>.

27.   Commonwealth Grants Commission, GST Relativities 2025–26: Overview (Report, 2025) < https://www.cgc.gov.au/sites/default/files/2025-03/GST%20relativities%202025-26%20-%20Overview_final.pdf>.

28.   Australian Border Force, Cost of Importing Goods — GST and Other Taxes When Importing (Web Page) < https://www.abf.gov.au/importing-exporting-and-manufacturing/importing/cost-of-importing-goods/gst-and-other-taxes>.

29.   Australian Automobile Association, ‘Fuel Excise Explained’ (Web Page) < https://www.aaa.asn.au/advocacy/explainers/fuel-excise-explained/>.

30.   Australian Taxation Office, ‘How Excise Equivalent Goods Work’ (Web Page) < https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/excise-equivalent-goods-imports/how-excise-equivalent-goods-work>.

Sensitivity modelling

31.   Australian Bureau of Statistics, Australian National Accounts: State Accounts, 2023–24 (Catalogue No 5220.0, 2024) < https://www.abs.gov.au/statistics/economy/national-accounts/australian-national-accounts-state-accounts/latest-release>.

32.   Australian Taxation Office, Australian Taxation Office Annual Report 2023–24 — Revenue Collection (includes excise and customs duty collections) (Report, 2024) < https://www.transparency.gov.au/publications/treasury/australian-taxation-office/australian-taxation-office-annual-report-2023-24/part-4-%E2%80%93-revenue-performance/revenue-collection>.