GST 'must be considered' on reform: CPA

Fear must not cloud the need for a debate around the rate and base of the GST, accounting bodies say.

CPA Australia says the GST must be considered in any reform of the tax system, as Treasurer Joe Hockey released his much-awaited tax discussion paper aimed at kick-starting debate on Monday.

"It's not the entire debate, but it's a big part and it must not be allowed to become a distraction," chief executive Alex Malley said, adding more GST revenue could be used to scrap inefficient state taxes and provide for personal income tax cuts.