Thank you, Mr. Dias.
Mr. Kelly, in the Liberal Party's 2015 electoral platform, the Liberal Party stated that it wanted to “conduct an overdue and wide-ranging review of the over $100 billion in increasingly complex tax expenditures that now exist”.
I agree with the Coalition for Small Business Tax Fairness on the fact that that consultation was too short, aside from having been conducted in the middle of summer, and that it only covered part of the reality, whereas we were promised a wide-ranging review.
I agree with your last recommendation. If a tax reform is to be conducted, should we not review all tax measures, rather than targeting only one economic sector? In your opinion, should we not also review all of the regulations, not only the ones that apply to small businesses, but also to multinationals, large companies, CEOs, as well as the tax agreements we have with certain tax havens?