I think that the question of unintended consequences should have been dealt with up front. I think that detailed provisions to deal with the unintended consequences, which have been amply identified, need to be brought forward. There needs to be consultation on those. As we've seen in this kind of fractal approach to tax law, one consequence begets another consequence. It's a very old and complex tax system, and incremental changes with unexpected consequences will require more consideration rather than less.
On September 28th, 2017. See this statement in context.