Mr MORRISON (Cook—Treasurer) (14:19): I thank the member for his question, and I will refer to some comments by the Premier of South Australia in a second. If he were to be truthful about outlining my statements on these matters, previously, he would note that the context of my comments related, particularly, to the retirement phase of the process. There have been changes, and those changes have been supported by none other than the Premier of South Australia, who said: … we need a new style of leadership: one that respects people's intelligence, explains complex issues, sets out a course of action and argues the case for it. What he was referring to is this: he was referring to the choice that sits between the opposition and the government. He said you can sit back and be paralysed when it comes to the issues confronting this country on tax, as those opposite seek to do—off on their smoko, when it comes to tax reform. The only thing they would come up with is a sickies tax. That is their approach. Their approach is to look at tax as a big bag of cash, to chase their spending. Or you can have the approach of the government that treats the Australian taxpayer and the Australian citizen with respect and understands that they are capable—unlike those opposite— Mr Husic: It's all about the context! The SPEAKER: The member for Chifley will not display props. Mr MORRISON: to hold one idea in their head at a time and can look at the broader array of taxes and reforms that can leave them better off. That is what this government is doing. We are pursuing tax changes in the spirit of those announced and commended by the Labor Premier of South Australia, who does believe that we need to respect people's intelligence, that we do need to explain these complex issues, as we are doing. Those opposite just jump in the bed, pull the doona over their head and hope it will all go away. Scenario 3—if they want to talk about taxes, the Leader of the Opposition and, particularly, the shadow Treasurer, know all about scenario 3, which is the option he modelled to expand the GST base and increase the GST rate. But I notice there are a lot of other plans. Maybe it is the plan B that the member for Grayndler is working on. Maybe he has a plan B. Maybe the member for Sydney has a plan B. We know the Leader of the Opposition is sticking with plan A. Mr Burke: I rise on a point of order, Mr Speaker— The SPEAKER: Has the Treasurer concluded his answer? Mr Morrison: Yes. The SPEAKER: The Treasurer has concluded his answer.