I think you are right. You cannot trust him on this. However, as my colleague Senator Sherry quite rightly pointed out, the new rules for contribution limits—that is, $50,000 a year for those under 50—create new uncertainty and increase the need to seek financial planning advice. So I do not think this is going to make things simpler or easier for anyone else. Then, of course, there was the outrageous 15 per cent surcharge, which was introduced back in 1996.