I remind Senators of the fundamental change in the tax system in recent years. Tax credits have been increased, tax rates have been reduced substantially and there has been a significant widening of the standard rate band. These factors make the tax system inherently fairer and all taxpayers have benefited from the increases. The Government already has clear policy priorities regarding personal taxation, including a priority to ensure all those on the national minimum wage are removed from the tax net and that 80% of all earners pay tax only at the standard rate. However, the achievement of these aims is subject to the overarching requirements of sound economic and fiscal policies. We are keeping the public finances in order and thus I cannot accept the recommendations.