Public disquiet over the Goods and Services Tax (GST) has dogged the Coalition for 35 years - everyone seems to have a view.

The tax infamously sabotaged John Hewson's "unlosable election" in 1993, helped wipe 14 seats from John Howard's government in its second term, and threatened to drop right into the lap of Prime Minister Tony Abbott during the 2013 election.

So who have been the players, and what are their positions?

1993: 'I need to know exactly what type of cake'

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"If it is a cake shop, a cake from a cake shop that has sales tax, and it's decorated and has candles as you say, that attracts sales tax, then of course we scrap the sales tax, before the GST is..."

Former opposition leader John Hewson

"OK - it's just an example. If the answer to a birthday cake is so complex - you do have a problem with the overall GST?" Journalist Mike Willesee

1995: 'Never ever. It's dead'

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"There's no way a GST will ever be part of our policy. Never ever. It's dead."

Former prime minister John Howard

2000: 'We're doing it because it is the right thing for the nation'

John Howard speaks to ABC Radio ( ABC TV )

"[The GST] is something the country has needed for more than 20 years and we're doing it because it is the right thing for the nation. "It will guarantee the revenue we need to support the health, education, police and other services so important for a fair society."

Former prime minister John Howard

Listen to the speech in full

August 11, 2013: 'The GST doesn't change under the Coalition'

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"The GST doesn't change under the Coalition. It's a little embarrassing... after six years, the best (Kevin Rudd) can do is run this embarrassing scare campaign." Tony Abbott during the 2013 election campaign

August 12, 2013: 'That is a commitment'

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"The commitment from the Tony Abbott opposition is that we will not change either the GST or the basket of goods and services upon which it applies. That is a commitment." Christopher Pyne during the 2013 election campaign

August 13, 2013: 'Full stop, end of story'

Space to play or pause, M to mute, left and right arrows to seek, up and down arrows for volume. Watch Duration: 16 minutes 56 seconds 16 m Leigh Sales interviews Tony Abbott ( Leigh Sales )

"Let me be as categoric as I can: the GST won't change. Full stop, end of story. It only can change if all the states and the territories agree. That includes the Labor states. So unless Mr Rudd has cooked up a secret plan with the state Labor premiers for an increase in the GST, it can't change."

Tony Abbott

September 20, 2013: 'Do Australians really mind 12.5 per cent?'

Space to play or pause, M to mute, left and right arrows to seek, up and down arrows for volume. Watch Duration: 14 minutes 8 seconds 14 m The biggest constraint on our finances is the GST: Barnett

"I'd pose the question: 'Do Australians really mind that much if the GST was 10 per cent or 12.5 per cent, if it means maintaining high-quality health and education and disability services?' I suspect the Australian people are mature enough to say: 'We'll cop that'." WA Premier Colin Barnett Read the story

April 30, 2014: 'We're facing a $40 billion deficit'

Space to play or pause, M to mute, left and right arrows to seek, up and down arrows for volume. Watch Duration: 19 minutes 59 seconds 19 m Jeff Kennett says governments lack the courage to address measures such as the GST

"[If] you simply lifted the GST on those goods and services to which it now applies, for every 1 per cent that you lift the rate, you accumulate approximately $5 billion." Former Victorian premier Jeff Kennett

May 8, 2014: 'In the end I think we're going to have to raise it'

Space to play or pause, M to mute, left and right arrows to seek, up and down arrows for volume. Watch Duration: 8 minutes 8 seconds 8 m Commission of Audit co-author Amanda Vanstone says the GST will have to be increased to help states do their jobs

"In the end I think we're going to have to raise the GST to give the states the money to do the job we want them to do without the Commonwealth interfering."

Former Coalition minister Amanda Vanstone

May 12, 2014: 'It's the elephant in the room'

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"We've also got to look in the black box and talk about GST - our consumption tax. It's become the holy grail. But Jeff Kennett made ... good work of saying: 'Hey, hang on - only half of our goods and services are in fact taxed at the 10 per cent'."

Liberal MP Sharman Stone

"So are you a renegade Liberal here? Or is this a secret agenda that we don't know about?"

Journalist Tony Jones

"I'm just amazed that it's the elephant in the room - why aren't we talking about the GST? We've got to talk about the GST."

Sharman Stone

May 13, 2014: 'That's up to the states'

Space to play or pause, M to mute, left and right arrows to seek, up and down arrows for volume. Watch Duration: 11 minutes 58 seconds 11 m Sarah Ferguson interviewed Joe Hockey after he gave his budget speech in Parliament

"As I understand it, money to the states for schools and hospitals is going to be cut by $80 billion over 10 years. Are you starving the states so that they beg you, effectively, to raise the GST?"

Journalist Sarah Ferguson

"Well, that's up to them. They are responsible for schools and hospitals. We don't run any schools. We don't run any hospitals."

Treasurer Joe Hockey

May 14, 2014: 'I'm not going to play that game'

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"Do you think given the quantity, the amount of money, that's going to be taken from you over the 10 years - do you think this is an attempt to wedge the states into asking for, and owning therefore, a raise in the GST?"

Journalist Sarah Ferguson

"Well, Sarah, I watched intently when you interviewed Joe Hockey last night and you put that to him, and I'm afraid that is indeed the conclusion that I reached from his response. I'm not going to play that game and I don't think the other premiers want to play that game."

Then-Queensland premier Campbell Newman

May 15, 2014: Changes 'inevitable' and 'overwhelmingly sensible'

Opposition Leader Tony Abbott (left) and former prime minister John Howard. ( Tracey Nearmy: AAP )

"Just exactly how [tax change] happens and when it happens is a matter for those people now in politics, but one can be absolutely certain that we will be debating the character of the GST in the not-too-distant future." Former prime minister John Howard Read the story

May 18, 2014: 'Sorry, we're not going there'

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"I have a belief and I think it's shared by the first ministers that the Federal Government want us to talk about tax increases. Sorry, we're not going there." Campbell Newman Read the story

May 19, 2014: 'Most would agree it's the least worst option'

Space to play or pause, M to mute, left and right arrows to seek, up and down arrows for volume. Watch Duration: 7 minutes 37 seconds 7 m John Brumby backs changes to the GST to help fix funding shortfalls

"I think when you look at the other revenue streams, the cleanest and the fairest and the most efficient of all of those is to increase the revenue from the GST. "I know that this is a difficult debate - it could be a divisive debate. [But] even if you don't think this is the best policy option going forward, then I think most people would agree it's the 'least worst'." Former Labor premier and COAG Reform Council chair John Brumby Read the story

May 20, 2014: 'Go back to the exemption-free proposal'

Space to play or pause, M to mute, left and right arrows to seek, up and down arrows for volume. Watch Duration: 4 minutes 10 seconds 4 m 10 s Senator Ian Macdonald calls for review of GST design

"It would cover food and it would go back to what we proposed in 1998 which included food but had commensurate help for lower income groups who this sort of proposal might impact most heavily on." Senator Ian Macdonald Read the story | Listen

July 20, 2015: Mike Baird calls for GST to be raised

Sorry, this video has expired NSW Premier Mike Baird calls for a GST increase on his Twitter account ( Courtesy @MikeBairdMP )