Just days after criticising the emergency services levy, Tom Elliott has highlighted another example of an "ill-thought-out" and "stupid" tax here in Victoria.

<p>Just days after criticising the emergency services levy, Tom Elliott has highlighted another example of an "ill-thought-out" and "stupid" tax here in Victoria.</p>

Listen to the best bits of 3AW Mornings & exclusive interviews here - and don't forget to tune in live between 8.30am and midday. [http://www.3aw.com.au/](http://www.3aw.com.au/)

<p>Listen to the best bits of 3AW Mornings &amp; exclusive interviews here - and don't forget to tune in live between 8.30am and midday. [http://www.3aw.com.au/](http://www.3aw.com.au/)</p>

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