Senator KENEALLY (New South Wales) (14:18): I thank the minister for going back to 1998. I wasn't even a citizen then, so I appreciate the history lesson. How can the Treasurer's comments be correct, given that it has now been revealed that Treasury did in fact prepare a dossier entitled 'Tax policy: dividend imputation' in the lead-up to the last budget? Did Treasury do any work on options to limit access to cash refunds in the lead-up to last year's budget?