Dr. Grace O'Malley:

Last year, the Government had the courage to bring in the sugar tax. We have to let that embed and must evaluate it. We do need a process by which to evaluate that sugar tax. Evidence shows that consumption can be affected by putting a tax on sugar-sweetened beverages. It is important to evaluate how that affects the economy and how it affects attitudes. As Senator Noone mentioned, reformulation has already started. That is a huge success already. Even before a tax take, we have seen a change in behaviour by industry, which would not have happened had the Government not given a strong signal. With regard to taxing other foods, we have to give this enough time to embed and evaluate it, to look at evidence internationally and see where we are going but that is a really positive sign. It is a brave step.