Labor's announcement on funerals demonstrates how Rollback would create complexity and compliance difficulties, not only for the funeral industry but for thousands of other businesses that deal with it.
Labor would have flowers sold for funerals GST-free but flowers sold for weddings taxable. The funeral director would be able to supply tax-free flowers to a funeral but friends and relatives would only be able to supply taxable floral tributes.
Funeral celebrants would have GST-free services while marriage celebrants would be taxable.
Venues would be taxable if provided for weddings, but GST-free if used for funerals. A funeral director could arrange a GST-free wake but a family member couldn't.
Newspaper notices would be taxable for all notices other than for those by funeral directors. If you retain a funeral director it is tax-free but if you don't it is taxable.
Of course Mr Beazley has failed to cost this announcement and explain how he proposes to pay for it.
While he is thinking about that he could name which States have agreed to the proposal and how much compensation they will require.
Of course such a proposal would require transitional treatment from the date of application which is undisclosed. This should be announced immediately so that funeral directors are able to assess cash flow and provisioning requirements.
Rollback is a policy designed to complicate the tax system and increase compliance issues for small business.