Mr. Niall Cody:

The commission report provides, and the commission said this, a kind of a framework in which elements of policy can be looked at. I do not think every element will ever be implemented but some of them will. It will inform development. We were interested in that regard and we made a submission. We do not make submissions to consultations very often or lightly, but we did make a submission regarding how tax is administered. The chapter on tax administration is really important. Mr. Donegan talked about the future of VAT and how VAT will be organised. That real-time data is really important to us and will allow us to administer the taxes very well.