Ms Cora O'Brien:

We probably ended up with a better and simpler system at the end of the process of moving to doing this on a calendar-year basis. We preserved our filing period. It was the right thing to do. It is hard to see how this change, which would inflict pain on small businesses, would result in a better system for them. We have explained how there would be a risk of inaccuracies. We do not want anybody else in the system to go through that pain. The previous change was a little different in that respect.