I again ask the minister whether, as the former Assistant Treasurer and as the minister here today representing the Treasurer, he thinks the goods and services tax was a good reform and is a good tax for Australia. I remind the minister that with respect to the Henry review deliberations that are occurring—the minister will correct me if I am wrong—everything is being examined except the rate or base of the GST. I commend the Treasurer on that point. The point I make to the minister is that the Treasurer has singled that out as something to be preserved. I ask whether the minister thinks that it was a good reform and is a good tax for Australia.