Senator BRANDIS (Queensland—Attorney-General, Vice-President of the Executive Council and Leader of the Government in the Senate) (14:26): As I said in answer to your primary question, neither the government nor, I daresay, any political party or shade of opinion represented in this chamber, condones international tax avoidance or tax avoidance of any form. The sincerity and the commitment of the government to deal with the problem is to be measured by the steps that we have already taken. I mentioned to you before the final report of the OECD on the base erosion and profit shifting action plan. The government, on the basis of that report and other considerations, has taken strong action against multinational profit shifting by passing laws that introduce a multinational anti-avoidance law, which delivered on a 2015 budget commitment, to ensure that where companies make sales in Australia but book the revenue offshore they will be subject to Australian tax— The PRESIDENT: Pause the clock. A point of order, Senator Whish-Wilson? Senator Whish-Wilson: Mr President, I rise on a point of order. I asked the Attorney General whether he felt that Australian governments should be giving significant multimillion dollar contracts to companies that have been shown to be avoiding tax The PRESIDENT: I remind the Attorney General of the question. Senator BRANDIS: My answer to you, Senator wish Wilson, is that no Australian government, and neither you nor I nor anyone, here condones the avoidance of tax by multinational corporations or anyone else— (Time expired)