Senator CAMPBELL (Parliamentary Secretary to the Treasurer)(4.45 p.m.) —Senator Sherry, I did not say that that was an excuse. I said that there were a number of reasons—

Senator Sherry —You didn't say it?

Senator CAMPBELL —You said it was an excuse. There are some very good reasons for this not going in. I have mentioned consistency. There is also the fairness question, which relates to setting the criteria for the threshold. The compliance costs in terms of consistency, simplicity and equity are but one factor. If we cannot get you on that factor, can we just get you on the consistency factor? Clearly, the more provisions you put into it the more the compliance cost goes up. We are interested in cutting compliance costs and cutting red tape for small businesses. We are into getting small businesses to grow and create employment. We are about making the tax system fairer. We are about tax reform. We want to make it simpler and fairer. This is but one example of putting that philosophy into practice. We would hope that after 13 years you would agree.