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"The issue of superannuation is very dear to the core base of the Liberal party," he said.
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Dealing with the gross unfairness of the taxation of superannuation incomes, issues relating to negative gearing for property, subsidies to mining companies, a mining profits tax or a higher fuel excise are a small selection of possible tax changes.
The superannuation surcharge acknowledged that the benefit of superannuation tax concessions flowed mainly to high income earners.
Labor has argued its changes strike the right balance and they would still maintain concessional treatment of superannuation.
The wealthiest 10% of superannuation contributors reap over 36% of the policy's benefits: reform superannuation to stop favouring the rich.
So the "adverse" change is the future tax treatment of some aspects of superannuation.
The sole purpose of superannuation funds is to provide benefits to their members in retirement.
The Boston quartet once sang about a Wave of Mutilation; this is a wave of superannuation.
The report suggested the option of restoring the general prohibition on direct leverage of superannuation funds on a prospective basis.
Clearly the use of superannuation as a legal tax dodge for the wealthy is at odds with this purpose.
"People know that we're up for a proper conversation about the tax concessions at the top end of superannuation".
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com