Clearly the Federal Government of the time realised it needed more money to operate efficiently on behalf of its citizens. If it wasn't a GST tax it would have been some other form of tax. Regretfully, of that there is no doubt.
However, it can be said that the GST is not a fair tax, as it does not take into consideration a person's level of income. On the other hand, you would expect those with higher levels of income to spend more and, therefore, pay more GST, but we can't with absolute certainty be sure this would apply to every person, as those on higher income are more able to engage in tax avoidance. Whilst I still do not believe it is a fair tax, some declare otherwise as, unlike income tax, it is more difficult to avoid.
