I am not going to rule out a sensible discussion on a better tax system in this country. Frankly, if members opposite had a skerrick of real commitment to a Australia, they would not rule it out either. As far as this government are concerned, taxes should be lower, simpler and fairer. That is what we want. We are prepared to consider sensible, constructive contributions from the states and from other people, provided overall they are contributing to a tax system where taxes are lower, simpler and fairer. That is what every Australian should want. Why should we be scared of a debate about a system that is fairer, more efficient, creates more jobs and makes our economy grow faster? I say to members opposite: let's have a proper debate. Just for once, let's have a debate and not just a complaint.