Senator SINODINOS (New South Wales—Cabinet Secretary) (14:45): Sadly, I did have notice of this question, I have to say. This is the great nature of our democracy and we all love it, and I thank the honourable senator for his question, indeed. The first point that the honourable senator is seeking to make via his question is that Santa Claus, otherwise known as Father Christmas, is the poster boy for free trade. He has been trading across national boundaries for centuries without tariffs, quotas or other barriers. The North Pole has embraced this competitive advantage and is focused on its strengths. Honourable senators interjecting— Senator SINODINOS: Now, this is serious. The Foreign Investment Review Board, I am advised, says that Mr Claus would be able to invest in developed landing sites in Australia without FIRB approval, provided his investment did not exceed $55 million. But, of course, if he is flying across Sydney, Santa will have to obey the curfew and not make any landings after 11 pm, unless, as my colleague the defence minister would remind me, we get the new airport at Badgerys Creek. The GST was referred to in the question. It is, of course, an ad valorem tax, and because Mr Claus gives his goods and services away to Australian children free of charge there is no GST applicable. Also, as he does not charge for his goods and services in Australia, I can confirm that he does not generate any income in Australia for taxation purposes. This means he does not engage in any profit-shifting behaviour and would not be subject to any of the proposed tax transparency regime. (Time expired) Senator Cameron interjecting— The PRESIDENT: Order on my left! Dare I ask, do you have a supplementary question, Senator Leyonhjelm?