Reform of Australia’s taxation system is a priority. It’s an economic priority and it’s a social priority. It’s a national priority. The only thing it’s not is a political priority.

Where taxation is concerned, politicians are short-term “carrot and stick” thinkers. The Australian electorate are the donkeys. Tax reform is a long-term game, unsuited to the electoral cycle – as the last system-level tax reform, the introduction of GST, made clear.