The taxation system was also significantly reformed, with income tax rates reduced and the introduction of a fringe benefits tax and a capital gains tax; the latter two reforms were strongly opposed by the Liberal Party at the time, but were never reversed by them when they eventually returned to office in 1996. Partially offsetting these imposts upon the business community—the "main loser" from the 1985 Tax Summit according to Paul Kelly—was the introduction of full dividend imputation, a reform insisted upon by Keating. Funding for schools was also considerably increased as part of this package, while financial assistance was provided for students to enable them to stay at school longer; the number of Australian children completing school rose from 3 in 10 at the beginning of the Hawke Government to 7 in 10 by its conclusion in 1991. Considerable progress was also made in directing assistance "to the most disadvantaged recipients over the whole range of welfare benefits."