Your assignment is to compare the structures of the Australian income tax system with the GST system using broad principles Commonwealth expenditures which give rise to the need to raise taxes and the breakdown of the tax revenues raised. 2) Who are the taxpayers and what are the tax bases and rates. Are they direct or indirect taxes? 3) Is each system a good design considering simplicity, efficiency, equity, etc? 4) The government is currently examining how to raise further taxes such as by proposing a rise in the rate of GST. It has already introduced a temporary deficit levy on high income individuals but is looking for a more permanent arrangement. What do you propose would be a good and fair solution?