Senator DUNIAM (Tasmania—Assistant Minister for Forestry and Fisheries and Assistant Minister for Industry Development) (11:50): I seek leave to make a short statement. The PRESIDENT: Leave is granted for one minute. Senator DUNIAM: In November 2018 the government announced its response to the Callaghan review, which is available on the Treasury website. The government has implemented a majority of the recommendations from the Callaghan review, including reducing the uplift rates that apply to carried forward expenditure. The government has also set up processes to address other recommendations relating to gas transfer pricing for LNG projects. Legislation giving effect to the key changes came into force on 1 July 2019.