This chapter has focussed primarily on the Tax Office Change Program as a case study. When you hear that sobering statistic that 66 per cent of projects fail you could be forgiven for believing that embarking on such a program is either foolhardy or courageous.

In our case we concluded there was no option but to change, and to do so in an ambitious way, in order to fundamentally address the growing range of issues and expectations. What we have tried to do, is to mitigate the undoubted risks, by learning from our own and others’ experience, and so improve the odds in our favour. So far we have negotiated a range of issues and obstacles, and remain essentially on track.

We can expect that many more issues will need to be navigated throughout the remainder of the program. The decisions that have positioned the program at each of the strategy, design, and implementation phases have undoubtedly helped. But from here it will be continuing attention to rigorous program and change management approaches, anticipation of those issues that might be predicted, and responsiveness to the unexpected, that will be the prerequisites of success.