Complex sentence: Benefits of a graduate tax include that it would allow education to be free at the point of delivery and prevent a market in higher education developing whereby students chose where and what to study based upon the ability to pay rather than academic ability.
Split into simpler sentences: Benefits of a graduate tax include that it would allow education to be free at the point of delivery. Proponents claim that one benefit of a graduate tax is that it would prevent a market in higher education developing whereby students chose where and what to study based upon the ability to pay rather than academic ability.