Abbott cites GST problem for Turnbull

Former prime minister Tony Abbott has provided his successor with advice on implementing tax reform.

Tony Abbott has weighed into the tax reform debate, saying his prime ministerial successor faces the problem of how to deal with a no-one-can-be-worse-off mindset.

"As a potential reformer, Malcolm Turnbull has the advantage of being relatively unbound by previous commitments," Mr Abbott wrote in The Spectator.

In a reference to the GST, he said: "Changing the tax burden from income to spending makes sense but only if overall taxes become lower, simpler and fairer."