Queensland Treasurer Terry Mackenroth today rejected the concept that the GST has provided a 'windfall' to the state. Mackenroth, speaking during the Budget Estimates hearing, says figures produced by Treasury reveal Queenslanders have not received any extra money as a result of the Howard government's tax reforms. "For all the pain they have caused people in terms of application and administration we are yet to see any direct benefit," Mackenroth says. "In fact, we had to receive top-up or budget balancing assistance payments again this financial year just to bring us into line with the amount of funds we would have received under the system before the GST and other tax reforms were introduced. "There has definitely been no 'windfall' and without the extra money from budget balancing assistance we would have been worse off." Mackenroth says current predictions indicate the GST may provide some extra funds to Queensland next financial year, but this is far from certain. "Future GST collections depend greatly on the current growth in private final consumption expenditure being sustained over the longer term, however, this expenditure may not continue to grow as expected, particularly in an environment of rising interest rates. "A 1% change in GST revenue is equivalent to about $300 million, so it doesn't take much for it to have a dramatic effect on our bottom line," he says. Mackenroth says it is outrageous the federal government is using the myth of GST 'windfalls' to the states to try and offload their responsibilities. "They are already manoeuvring to create a perception that there is a bucket of extra money coming our way so they can try and pass on their responsibility for funding in a number of areas ranging from roads to disability services," he says. "As it is Queensland already receives $250 million less than our per capita share of the population."