The newly minted federal government has immediately ruled out calls from some of the states and territories to consider raising the Goods and Services Tax to meet the increasing cost of providing essential services.
West Australia and the Australian Capital Territory are pressuring Prime Minister Tony Abbott to push up the tax rate to help meet the growing costs of services like health and education.
The GST is a 10 tax per cent levied on transactions of most goods and services, except fresh food.
First proposed by then Prime Minister Paul Keating in 1985, it was finally brought into being by the Howard Government 15 years later.
All money raised from the GST is distributed to the States and Territories, with the amount based on the population of the State or Territory.
During the election campaign Prime Minister Tony Abbott announced that within three years, the Coalition would produce a white paper to how to simplify the tax system - including a look at the GST and how it operates.
But after pressure from Labor Mr Abbott promised to leave the tax alone.
However, Western Australian Liberal Premier Colin Barnett says the new federal government must look at increasing GST revenue.
Mr Barnett's told the ABC, the pool of GST isn't growing as forecast and as a result frontline services will start to suffer.
"We are lucky we do have a big income from the mining industry I acknowledge that. Other states are becoming increasingly reliant on gambling revenue. And I don't think thats a good thing from a social perspective for Australia. So you know unfortunately one of the tough jobs Tony Abbott is going to have is to step up to the plate, as they say, and take some leadership on the Federation and front and centre in that will be the GST issue."
Colin Barnett has been joined in the push to increase states revenue from the tax by the Labor-led Australian Capital Territory.
ACT Chief Minister Katy Gallagher says she believes all states and territories, and the federal Labor party, need to have a discussion on how to raise the tax.
"The problem is the Commonwealth has to take all the political heat on it and then distribute the money to the states. And that's the fundamental issue here I think. I think if there is to be any rational discussion about the GST all states and territories need to back in any federal government that's prepared to examine it an look at whether the rate does need to go up or exemptions need to change."
New South Wales Premier Barry O'Farrell is on the record as saying an increase to the GST should be considered by an Abbott government.
Victoria and Queensland also want the tax reviewed and changes made to the way its distribution is calculated to benefit their budget coffers.
The Victorian Premier Dennis Napthine told the ABC, the actual amount should not be increased.
"We're interested in getting our fair share. That's what we want. I think there is an argument for overall tax reform, but it should be a zero-sum game. Not an increase in tax."
There can be no change to the tax, unless all the States and Territories agree and both houses of federal parliament sign off on any changes.
The Tasmanian Premier Lara Giddings has vowed she'll reject any proposed changes to the GST, arguing any rethink of how it's distributed could see Tasmania worse off.
Ms Giddings says she has written to Prime Minister Abbott, urging against any changes to GST distribution.
"I am most concerned to see the state of Queensland backing up Western Australia - two Liberal state governments now advocating for a per capita system. If we were to see a per capita system of GST redistributi]YYîY
