Senator LEYONHJELM (New South Wales) (14:39): Can the minister assure taxpayers that at least $136 million of the $3.7 billion revenue boost is not attributable to the change in the taxing point but instead attributable to consumers switching back to legal tobacco? I say this because the budget boosts spending on tobacco law enforcement by $136 million, and this would be unjustified if it didn't generate as least as much revenue.