we work out how to pay for it with real revenue, or, in the case of spending, by finding spending offsets to achieve it. Those opposite should reflect on the practice of a government that knows how to consult and work through difficult issues and improve measures, not see them retard as those opposite pursue their processes where they take something that starts as a pretty bad idea and always end up being something far worse. On this side of the House we are delivering superannuation reform that will help support Australians to become independent in retirement, and we will ensure that not only this generation of Australians can achieve it, but others can too. (Time expired)