Senator LUDLAM (Western Australia—Co-Deputy Leader of the Australian Greens) (14:26): My question is to the finance minister, Senator Cormann, representing the Treasurer, who I believe is still Mr Joe Hockey. Government senators interjecting— Senator LUDLAM: We hit a sore spot. Why has the government—Mr President, it is so rowdy. The PRESIDENT: Order! Well, Senator Ludlam, do not invite that sort of rowdiness. Senator LUDLAM: Why has the government ruled out considering changes to negative gearing or capital gains tax concessions as part of its tax review? If the government is not persuaded by the costed proposal to reform negative gearing introduced by the Australian Greens, will it at least reconsider its opposition in the light of the views of the head of the Abbott government's Financial Systems Inquiry, David Murray or Justice Richard Edmonds, who believes Mr Hockey's tax review has 'turned septic'? In the face of the evidence, will you include consideration of these measures in your tax review and, if not, why not?