Manager of opposition business Christopher Pyne has ruled out changes to the GST under a government led by Tony Abbott.
"There will be no change to the GST in an Abbott government," Mr Pyne told told ABC's Q&A program on Monday night.
He said the GST should be included in a review of the Tax Act, but the opposition's policy position was that it should not be changed.
"Tony Abbott has said it, I've said it, Joe Hockey's said it, Julie Bishop has said it," Mr Pyne said.
"If the review says the GST should be increased, the commitment from the Tony Abbott opposition is that we will not change either the GST or the basket of goods and services upon which it applies."
He said it was "nonsense" that Labor's tax review led by Ken Henry had not addressed the GST.
"It's like North Korea with the Labor party. You can't discuss the GST under any circumstances."
