Senator DAY (South Australia) (14:50): Mr President, I ask a further supplementary question. Minister, the Assistant Treasurer's letter also states that Family Tax Benefit Part B provides assistance to low- and middle-income single parents. I stated in my letter, and have always stated, that I am open to capping income splitting, as they do in other countries. Does the government accept that similar results that are presently achieved via Family Tax Benefit Part B can, instead, be achieved by a capped family income-splitting model? (Time expired)