 So, what does a fairer tax system look like? The first thing we would do is put the top tax rate for people earning large sums of money, say 150,000 an arp, back up to 39%. That would immediately enable GST to be taken off all fresh fruit and vegetables, improving affordability and quality of life. The second part of the package is to make the first $5,000 a year every person earns tax-free. A simple change that creates a fairer balance in our tax system and again improves life's affordability. We can pay for fair tax cuts that mean the first $5,000 everyone earns is tax-free and there is zero GST on fruit and vegetables.