The Senator will appreciate that the report of the review group is complex. As part of it deliberations the group heard oral submissions over a period of five and a half days. In addition, it received over 260 written submissions from interested parties. Many factors have been taken into account by the review group in the formulation of this report. The Minister for Finance is currently considering the issues raised in the context of the objectives to be met and the best use of resources. The issues are difficult and many different and some conflicting viewpoints have to be taken into account. It is envisaged that the report will be published once the deliberative process is completed.