Tweak or overhaul, announcing this in the middle of summer, a short consultation period just for show (there's no intention to make changes), and allowing Liberal academics to design the changes rather than a broad consultation with tax professionals, is irresponsible and arrogant.  This is on top of the hypocrisy demonstrated in targeting one taxpayer segment, despite the fact that their broadly stated tax fairness would suggest starting with looking in the mirror at their trust funds.