The introduction of a broad-based indirect tax at the State level is impractical for constitutional reasons. Attention has instead turned to the possibility of alternative new taxes at the State level, such as a State income tax

Australian tax laws have contained a general anti-avoidance rule (GAAR) for over a century. The income tax GAAR proved robust for over half a century but ceased to be effective when read down in the 1970s and was replaced in 1981. The current GAAR has been recently amended to include specific...