Senator BRANDIS (Queensland—Attorney-General, Vice-President of the Executive Council and Leader of the Government in the Senate) (14:01): Senator Polley, as you know, we are having a conversation in this country at the moment about options for tax reform. It is an issue, I might say, that was entirely squibbed by the Australian Labor Party when you were in government. Who can forget the Henry tax review? The Henry tax review with its 138 recommendations was kept in a locked box until the last moment. Do you know how many of those 138 recommendations were acted upon by the Rudd government? One out of 138. And do you know what, Senator Polley, it was the worst of them—the MRRT. We have had a master class from your side of politics about how not to do tax reform. What we are doing is encouraging a national conversation about jobs and growth, of which tax policy is a very important feature. Of course different views are going to be expressed about different aspects of tax policy, and one of those things is the GST, and one aspect of that is about the rate of the GST. Different people have expressed different views about the rate of the GST. Most of the people calling for increases in the GST are in a posse of premiers, former and current. The PRESIDENT: Pause the clock. Senator Moore on a point of order. Senator Moore: Mr President, I rise on a point of order going to direct relevance. The question was about whether the minister agrees with Senator Bernardi's comments about a revenue grab. I would like to have some reference to that question. The PRESIDENT: I think the Attorney-General was referencing matters about senators and members having different opinions. He was moving towards discussing that aspect of the question. I call the Attorney-General. Senator BRANDIS: I will tell you what I agree with Senator Bernardi about, Senator Polley. I agree that Senator Bernardi has a right to contribute to the discussion, just as Premier Jay Weatherill, who is calling for an increase in the rate of the GST, has a right to have his views heard in the course of the discussion. But there is no proposal coming from the Turnbull government to increase the GST.