Senator CORMANN (Western Australia—Minister for Finance) (14:31): Let me just make the point here that I was trying to make as part of my response to the initial question. The point that seems to have escaped Senator Milne is that if you look at the tax paid as a proportion of the corporate tax— Senator Milne: Mr President, I rise on a point of order. I asked a specific question on whether the tax office is outsourcing the audits to the very people who are working for the companies that require them—yes or no. The PRESIDENT: Also, Senator Milne, you did ask prior to that, 'Is it true about the tax office' and so on, so there were two elements to your question. The minister is barely into his answer. Senator CORMANN: Senator Milne, with all due respect, reflected on Australia's four largest tax advice companies. Senator Milne interjecting— Senator CORMANN: That is what you did. You reflected on Australia's four largest accounting firms. The PRESIDENT: Address your remarks to the chair, Minister. Senator CORMANN: The point here is that, unless the Labor Party and the Greens want to change the law and say that we now tax cash flows rather than profits and that we can no longer deduct the business costs, the cost of generating the revenue, before we impose company tax, the assertion that is made is, quite frankly, quite offensive.