Senator GALLAGHER (Australian Capital Territory—Minister for the Public Service, Minister for Finance, Minister for Women, Manager of Government Business in the Senate and Vice-President of the Executive Council) (14:13): I might take the detail of that question on notice. Senator Scarr: Oh! Senator GALLAGHER: Well, if you're serious about getting an answer on that—I mean, if I'm going to come in here and give individual superannuation advice to individual accounts that are given to me, is that where we're going? It is a modest change. The tax will be paid on earnings in a year. It will be taxed on earnings in a year. The tax office will undertake those assessments, as they currently do, and as Senator Hume knows— The PRESIDENT: Thank you, Minister. Senator Hume? Senator Hume: Can I just clarify that answer please, Madam President? The PRESIDENT: Senator Hume, why are you on your feet? Do you have a point of order? Senator Hume: Point of order: I'd just like a clarification from the minister. The PRESIDENT: That's not a point of order. Thank you, Senator Hume. Senator Hume: I don't understand. The PRESIDENT: Senator Hume, the minister— Senator Hume interjecting— The PRESIDENT: Senator Hume, this is not a— Senator Hume interjecting— The PRESIDENT: Please resume your seat. Government senators interjecting— The PRESIDENT: Order on my right! When senators get to their feet to ask a point of order and I rule it either in order or out of order, that is the end of the matter. It's not an option to continue to argue with me. Minister, please continue. Senator GALLAGHER: Thank you. I've taken the substantive question on notice because of the detail of the question. I'm not here to give individual superannuation advice. Senator Hume: Really? Senator GALLAGHER: I'm not. You've given me a cameo. I've taken that on notice. I will come back to you with an answer on it. There are liquidity requirements for those in SMSFs— (Time expired.) The PRESIDENT: Senator Hume, a second supplementary question.