Henry told us in his guide to the Institutional Framework of Taxation in Australia that the Australian Taxation System is one of the most complex in the world and is made up of approximately 125 taxes including taxes such as Income Tax, Capital Gains Tax, Fringe Benefits Tax and Goods and Services Tax just to name a few. He also mentioned that there are many different organisations that play different and varied roles within this system to ensure its integrity and all Australians are equally treated with equity. The Australian Taxation System is embedded in the way of life for all Australian taxpayers, we pay tax on our income, we pay tax when we purchase goods and use services, we pay tax when we sell assets and this is just to name a few but in return the Government provides services and benefits e.g. hospitals, schools, defence, and financial assistance to those in need etc. As we know the government relies very heavily on the revenue from taxation to be able to finance its activities and services it offers to the public and reforms on taxation are often a focus of governments. An area of taxation reform that is constantly under review is a rise in the current GST rate or broaden the GST base (e.g. make basic foods taxable). Many feel that this would solve some of the government’s financial woes, whilst other are adamantly against any rise or broaden of the tax base. This is a very political issue and is extremely topical as the government, opposition and the premiers of the Australian States/Terrorities are engaged in heated debates regarding the issue of GST and its possible reform. The assessment requires you to review this topical area of taxation (GST Reform) which has been playing out in the media for a number of months now as per Part 1 and Part 2 below. Part One Review Australian newspapers such as the West Australian, Financial Review, The Australian, Sunday Times and various others for articles on the area mentioned above. You need to find 10newspaper articles which will be handed in with your assignment.The articles should be from 2015 or 2016 only. If you do not have access to Australian Newspapers for examples you are an overseas student or have financial issues then you may use the Factiva Database within the Curtin Library. A factsheet on how to use this database and a short video presentation is included in the assessment link for this assignment on the Blackboard. Part Two After reading newspapers and looking for the articles on the subject of GST and the debate being carried out in the public arena by both political parties, lobby groups and the general public, you should have started to develop your own view on GST reform. Some views may be that it is not unreasonable to raise the GST rate as compared to other OECD countries the Australian rate is very low, that broadening the tax base will make GST a simpler tax remembering that businesses are responsible for its collection and a more simply system will lessen their burden. Others may view it as that the GST rate should not be raised or the base broaden as it will cause more financial stress on some areas of the public, it may be the view that it is too much of a problem politically for a government to introduce changes to GST especially as we head into an election year ….. WHAT WILL YOUR VIEW BE? The requirements of the assignment for part two is to produce a 1000 to 1500 word essay on your opinion of this topic which should be based on your findings from the Australian newspapers you have collected and any other research you may want to undertake, please do not just provide adetailed summary of the articles you have included in Part 1.