compromise and any discussion of potential changes to its scope and rate

remains too sensitive for legislators to touch, particularly during an

election year. But there's a growing realisation that GST reform could

improve Australia's competitive advantage. So let the debate begin. Neil

Warren, a professor of taxation at the Australian School of Business,

looks at options and says the GST is a far more efficient tax than many

existing levies. KPMG has been testing scenarios. Warren also notes that

changing the GST would require all states to cooperate with the

Commonwealth, something that's easier said than done.