Senator COLBECK (Tasmania) (14:14): My question is to Senator Farrell, the Minister representing the Prime Minister. Was Mike Hirst, former CEO of Bendigo Bank, correct when he said recently that taxing unrealised gains is going to provide cash-flow problems for people who might not be earning a lot of income but have assets? Can he guarantee that no farmer will have to sell any part of their farm to pay for a superannuation tax bill?