Senator BRANDIS (Queensland—Attorney-General, Vice-President of the Executive Council and Leader of the Government in the Senate) (14:21): Senator Whish-Wilson, it is a very important issue you have raised. It is a very important issue that is not underestimated, I dare say, by anyone in this chamber. The government expects all taxpayers to pay their fair share of tax, and that applies to multinational companies as well as it applies to domestic companies as well as it applies to any taxpayers. The Prime Minister, in fact, addressed the LNG18 conference in Western Australia last week and he told them that we have to ensure that our taxation system encourages investment, entrepreneurship and job creation but, at the same time, continues to ensure that every business, large or small, pays their fair share of tax in accordance with the law. Senator Whish-Wilson, you should be aware that Australia has some of the strongest tax integrity rules in the world and we are committed to addressing multinational tax avoidance. We have made progress on many of the recommendations of the OECD G20's final report on the base erosion and profit shifting action plan. Senator Whish-Wilson: Mr President, I rise on a point of order. I thought I would raise this halfway through the question. Specifically, will the Prime Minister be going to the UK to Prime Minister Cameron's summit, and will he raise the issue of their poor performance around tax havens? The PRESIDENT: Senator Brandis has been answering the question. I think the preamble to his answer has married in with the preamble to your question. He has just under a minute to go. Senator BRANDIS: Senator Whish-Wilson, I did think your question went to broader issues than merely whether the Prime Minister would be attending a particular international meeting. As I was saying, Australia has made progress on many of the recommendations of the OECD G20's final report on the base erosion and profit shifting action plan. We have passed legislation which, I am pleased to say, you and your colleagues from the Greens party supported, but which, to their undying shame, the Labor Party opposed, to crack down on multinationals artificially avoiding a tax liability in Australia. We have doubled penalties for multinationals avoiding tax— The PRESIDENT: Pause the clock. Senator Whish-Wilson, on a point of order? Senator Whish-Wilson: Mr President, with 10 seconds to go I raise a point of order on relevance. It is a yes or no question. Will the Prime Minister be going to the UK to attend this first-of-its-kind summit on tax evasion? The PRESIDENT: I remind the Attorney-General of the element of that part of the question. Senator BRANDIS: I was going to finish on that, Senator Whish-Wilson. I am not aware of the Prime Minister's future travel plans. They are usually not announced that far in advance. But I will take that matter on notice.