Senator CORMANN (Western Australia—Minister for Finance and Deputy Leader of the Government in the Senate) (14:11): Obviously there has been a lot of conversation over the last five months under the Turnbull government on how our tax system can best be improved. What I can say to the senator, what I can reassure Senator Ketter of, is that in good time before the next election the Australian people will be very clear on what our proposed way forward is, on what our proposal is to strengthen growth and create more jobs by making our tax system more growth friendly. We are not going to get hung up on specific process— Senator Moore: Mr President, a point of order. I did listen to your opening comments this morning at the beginning of the sitting of the parliament, but I have listened very carefully to Senator Cormann's responses as well and I want to raise a point of order on the point of relevance. There was a particular question about the release of the white paper in the second question. There was one about the green paper in the first question and I think the minister should be drawn to attention. The PRESIDENT: Thank you, Senator Moore. I did hear the minister say in response to the first question that it will be released 'in good time'—no definitive date. I note that. And in the second question I did hear the minister just say it will be released before the next election. Now, that is a time frame. I am sure I heard him say that. Minister? Senator CORMANN: Thank you very much, Mr President. We understand that the Labor Party is getting quite hung up on exactly which process step is going to be next and when. What we are saying from the government's point of view is that what matters is the outcome that we are seeking to achieve. The outcome we are seeking to achieve is stronger growth and more jobs by making our tax system more growth friendly. We have of course started that process by the abolition of the mining tax and the carbon tax. (Time expired)