Capital Gains Tax upon the sale of land.

We need one. Not to raise revenue but to provide a disincentive against speculative purchasing and land banking. Both FBT and Entertainment Tax raise little money, but they provide a major disincentive to employers providing untaxed benefits to their employees. The forms alone are ridiculously complicated to fill out and the exemptions are similarly convoluted. The result is many employers change their behaviour which is what is need to combat speculative land purchases.