please explain why its true or false and min 150words max 300 words please

If GST applies uniformly to all goods and services and uniformity has its virtues (e.g. clarity and efficiency), the RBNZ should do the same with capital regulation rather than requiring banks to meet a whole array of minimum capital ratios such as CET1, Tier1, Tier2, Countercyclical Buffer and Conservation Buffer ratios. True or False? (Word limit 300)