The Tax Working Group outlined the following seven criteria for assessing tax policy in their 2019 report: Equity and Fairness, Efficiency, Certainty and Predictability, Compliance and Administration, Revenue Integrity, Fiscal Adequacy, and Coherence.

Required:

Use the criteria of:

(1) Equity and fairness AND

(2) Efficiency AND

(3) Fiscal Adequacy AND

(4) Revenue Integrity AND

(5) ONE other (of your choosing)

as a framework to analyse New Zealand's GST system.