Senator CASH (Western Australia—Minister for Small and Family Business, Skills and Vocational Education) (14:35): As I advised in my response to your first question, the government does not seek to favour the provision of grants to any state or territory. In relation to the allocation of the $7.6 million to the New South Wales government, this is a very specific allocation and it does concern arrangements regarding the taxation treatment for superannuation. I am advised, though, by the minister that should the WA government feel they also have similar concerns or there are similar issues that would apply to Western Australian police then the government would be prepared to look at the issue. The PRESIDENT: Senator Georgiou, a final supplementary question?