Small Business Minister Gordon Hill says Western Australians are playing `Russian roulette' with their lives by accepting Opposition promises based on blind trust.
"The Opposition says `Trust Us' - so far that is the only certain answer that can be wrung from them in answer to serious questions about how they will fund their promises, industrial relations and the effect of a Goods and Services Tax," Mr Hill said.
"Small business has already been duped. The Opposition say they will abolish payroll tax, then back-pedal and admit it may not be possible without a Federal Opposition government in office, or that it could take longer than eight years.
"They have not ruled out increased taxes and charges, yet intend to impose a new tax - the GST - which will not only increase the cost of their product, but also the cost of their electricity, gas and water rates."
Mr Hill said few people understood the GST and even less realised its potential impact on their lives.
"People must stop accepting the rhetoric and start thinking about the reality," he said.
"Studies of GSTs and similar taxes overseas have found that complying with GST requirements cost small businesses up to two per cent in turnover - the smaller the business, the higher the compliance cost - and that 25 per cent of GST revenue was consumed by collection costs met by business, not government.
"Paper-work will increase and small business could not afford to make a mistake - because if they did, the tax office would be calling on them to pay the money back," Mr Hill said.