On the eve of the 20th anniversary of the goods and services tax, Scott Morrison has thankfully not ruled out including an increase in the GST rate, or broadening its base, as part of a tax reform package to make the economy more efficient and, yes, create jobs. This is important coming ahead of the Thodey review of federal-state financial relations commissioned by NSW Treasurer Dominic Perrottet.

As former foreign minister Alexander Downer wrote in these pages on Monday, a tax package that included higher and broadened GST would not only allow for cuts to personal income and company tax, but also reform of inefficient and distorting state taxes including “payroll tax – that tax on jobs”.