Would this not discourage people from being home owners, bearing in mind that they already pay land rates to councils? If equity is the goal, I do not see how this changes the equitable tax situation at all, as it is still resting on the home owners, not the non-homeowners, who also utilize all the facilities mentioned above yet do not contribute. Perhaps a totally new type of equitable tax needs to be applied or a review of GST and it's distribution

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