THE debate within and outside Parliament about the proposed goods and services tax (GST) has progressed rather quickly since last week: both in terms of volume and quality. Few seem to be arguing against it philosophically: the sticking point is the timeline. Having worked in four tax jurisdictions, I also see no reason why we shouldn’t implement GST in this country, so long as there is a commensurate reduction, simplification and flattening of income tax, in addition to replacing the 10% tax on manufacturers.