Senator CORMANN (Western Australia—Minister for Finance and Deputy Leader of the Government in the Senate) (14:12): What I can confirm is that the federal government is working in good faith with the state and territory governments about common challenges that we are considering and about ways we can improve our tax system so that we can strengthen growth and opportunity across Australia. It is true that, at the request of state and territory governments, including state and territory Labor governments, the government is currently in a discovery phase, going through a process of identifying options and possible scenarios. That is what you would expect any good government to do. Would you like us to make decisions without collecting all of the information in order to make an informed judgement? We know that that is what the Labor Party did in government. We know that that was your modus operandi under the Rudd and Gillard governments. But this government actually works cooperatively with the state and territory governments. We engage in good faith with the state and territory governments about opportunities for reform, opportunities to strengthen the economy and opportunities to create more jobs, and of course we are talking about— The PRESIDENT: Pause the clock. Senator Moore, you have a point of order? Senator Moore: Mr President, my point of order goes to direct relevance to the actual question. The second part of that question was clearly about whether the revenue from the GST increase will be fully offset by income tax cuts. The minister has ranged very widely in his answer but has not got to that particular question. The PRESIDENT: Thank you, Senator Moore. I will remind the minister of the question. Minister. Senator CORMANN: Thank you, Mr President. I was being directly relevant to the question. I confirmed that the Commonwealth is talking in good faith with the state and territory governments about options to improve our tax system. What I also can say very clearly is that the federal government has not made any decisions—there is no final landing point about any option moving forward. Currently, as the Treasurer has clearly indicated, the government is in a discovery phase. We are engaged in public consultation, and if I might just— The PRESIDENT: Order! Pause the clock. Senator Moore on a point of order. Senator Moore: Mr President, I rise on a point of order, again on direct relevance. Do any of the options discussed by the minister in his answer assume the revenue from the GST increase will be fully offset by income tax cuts? The PRESIDENT: Senator Moore, the minister did indicate in the continuation of his answer that the government has made no final landing, and I believe that was directly relevant to the questions asked. Senator CORMANN: Thank you very much, Mr President. I would just refer Senator Wong to the comments of South Australian Premier Jay Weatherill, who said: We do need all of these things on the table. I think there is a sensible discussion about this. I will be encouraging all of my colleagues to talk about it. We understand that you come in here to—(Time expired)