There are a number of ways of doing it. I don't think it needs to be a royal commission. I do think it needs to be independent, though. That could involve input from both inside and outside government, but it should be independent.
We've started a bit of a process in terms of trying to determine that ourselves. We got people together to do a sort of SWOT analysis of the tax system—its strengths, weaknesses, what's working, what's not—and then look at the key areas that need to be focused on. We'd like to see it done as one review, but that said, it could be done maybe in stages as well. I think we're happy to just have a discussion around how to advance it and find a method that works for the government, because we're pretty flexible in terms of how we'd like to help.
As I say, a review of the whole system at the same time would be great, and we would like to have independent people involved, but the format doesn't have to be a royal commission.