Senator CORMANN (Western Australia—Minister for Finance) (14:55): Those of us who have been in this chamber for a while remember that in opposition we can all be very brave and courageous in making assertions and predictions on what we might do 12 months down the track. Let me just say that I am very confident that on reflection, within 12 months, Labor and the Greens may have another thought about whether or not to support this particular measure. I am very confident that the proposal that we have announced today will be validated within 12 months by the parliament. The PRESIDENT: Pause the clock. Senator Wong: Mr President, I rise on a point of order on relevance. It is a very important point that has been asked of the Minister for Finance—that is, if the tax is rejected, who gets the refund? I think Australians are entitled to know whether they would be refunded or whether the refund would, in fact, go to the companies. The PRESIDENT: On the point of order, the question was prefaced with, 'Can the minister confirm,' and, as you rose to your feet, I think the minister was just about to do that. Senator CORMANN: Because on this side we are so helpful, I will not claim the standing order that you should not ask me for legal opinion—because, of course, the effect of his question is that he was asking me for a legal opinion. The effect of the law, as it stands, is that, if the fuel excise indexation arrangements are not validated by the parliament, the funds will be refunded to the taxpayer who was responsible for paying the tax in the first place—that is, fuel manufacturers or fuel importers. That is something for the Labor Party and the Greens to think about. (Time expired)