Despite Josh Frydenberg’s denials, we appear set for a spendathon budget tonight, a budget where an unexpected surge in revenue will be squandered on sweeteners the government hopes will keep voters on a sugar high until they can dash off to an election.  

It’s hard to imagine that the words “structural reform” will pass the lips of Scott Morrison or Josh Frydenberg – let alone Simon Birmingham, the ridiculously unsuitable Finance Minister – in coming days. 

Yet Australia is still ranked poorly in terms of its tax structure among OECD countries.