I am not sure how Anonymous gets 8 teams = 2 imports = 64 jobs and 9 teams = 3 imports = 63 jobs.
Because each team has ten players?
Two are imports, so 10-2=8.
There are eight teams, so 8x8 = 64.
Alternatively, if there are three imports, 10-3=7.
Nine teams, 7x9=63.
Simple primary school maths.
LK may have done well to get NBL reinvigorated but strip it all back it was same product.
If your problem with the NBL is that it's a basketball league, look elsewhere. I hear there's some "AFL" thing that's pretty popular.
Because at the moment, with the NBL apparently reluctant to take action, teams are allegedly exceeding the cap without any penalty. At least with a taxed system, those teams would contribute something back.
1. The NBL, for whatever reason, doesn't want to punish cap breaches. In which case they're not going to punish non-compliance with a luxury tax either. So nothing would change under your proposal.
2. The NBL is unable to prove cap breaches. In which case they're going to be unable to prove that teams ought to be paying tax, or how much tax they ought to be paying. So nothing would change under your proposal.