Newly elected Liberal MP Tim Wilson has called for the GST to be doubled in his maiden speech to parliament.

Mr Wilson said it was time to stop "fiddling at the margins" when it comes to tax reform.

"We have to move toward a simpler 20 per cent flat personal, company and consumption tax which would ensure everyone pays, including multinationals on their phantom profits," he said.

"I have never understood why we tax people more than companies. It fosters perverse incentives for the wealthy to redirect energy to minimise tax rather than grow profits," he said.

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The member for Goldstein made news yesterday when he revealed he cried when the party announced a plebiscite on marriage equality rather than a parliamentary vote on the subject.

Mr Wilson is gay and acknowledged his fiancé Ryan in his maiden speech.

"For seven years a ring has sat on both our left hands," he said.

"They are the answer to a question we still cannot ask."