Dr SOUTHCOTT —Mr Speaker, you will have noticed that the tax cart is running again, after losing a wheel in 1985 and being derailed in 1993. As the ALP drafts its new economic policy, new guidelines require that it be internally consistent and not contradict other policy reports.

The Leader of the Opposition (Mr Beazley) and his deputy have not yet caught up with their own guidelines. Last week the Leader of the Opposition was reported as saying that a GST would impose a very heavy burden on middle Australia and it would be very confusing and very difficult for small business. At the same time his deputy, last Monday, said that if people can come up with some proposal that makes some sense, of course they will have a look at it. On Tuesday he said that he was not leaving the door open for a GST—this from a man who, according to Ian Henderson, commands within the party legendary status with respect to policy drafting skills!

In fact, inconsistency on tax is nothing new for the ALP. We have all heard of the tax summit of 1985 and Paul Keating's famous option C—the 12½ per cent consumption tax. What is more interesting is that the only supporters in cabinet for option C were Bob Hawke, Susan Ryan, Kim Beazley and Gareth Evans. Was the member for Hotham (Mr Crean) any purer? According to John Edwards, Crean and Kelty agreed with the Treasurer's diagnosis and felt that there was no other way to go than a broad based consumption tax.

So the troika of Beazley, Evans and Crean, who acknowledged the need for a consumption tax during the Hawke years, would have us believe that they are now opposed to it. It is no wonder the ALP had to bring in Bernie Fraser to write their economic policy and make it consistent. (Time expired)