In February, when Treasurer Scott Morrison moved an amendment proposing to remove the low value threshold (LVT) exempting imported goods valued less than $1,000 from GST, there was optimism that the seven-year campaign pushing for reform may be nearing its end.

But employer groups walked away from a Senate hearing on the Bill earlier this month, more uncertain about the nature of any prospective measures and regrettably admitting that there is a risk that the reform could become another zombie budget measure leading into the next election.

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