Senator BRANDIS (Queensland—Attorney-General, Vice-President of the Executive Council and Leader of the Government in the Senate) (09:54): Senator Watt, the answer to your first question is no. The answer to your second question—and I will make the perilous assumption that you have given an accurate paraphrase of evidence which I have not read— Opposition senators interjecting— The PRESIDENT: On my left! Senator BRANDIS: If there were discussions between the ATO, Treasury and the Australian Government Solicitor, then, plainly, they were not discussions that involved either me or my office— Senator Watt: About your office preparing the direction. Senator BRANDIS: You said: 'Were there discussions between the Australian Taxation Office, Treasury and the Australian Government Solicitor?' If there were such discussions, I am not aware of them and they did not involve my office. And you say the conversations to which you refer were about the prospect of a direction. No such direction was ever issued. Senator Watt: But it was drafted. The PRESIDENT: Order! You have answered the question. Senator Watt: You did not answer the third question. Senator Wong: You did not answer it. The PRESIDENT: Order! Attorney-General. Senator BRANDIS: Ministers are always answerable to the Senate. That is why I am answering your questions.