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) (14:15): I haven't got the explanatory memorandum before me, and I would want to see the context in which that was said. I mean, you're opposed to the reform. You're trying to blow it into something that it isn't. I'll have a look at the explanatory memorandum and see the context. I'm happy to look at the explanatory memorandum. I don't have it before me right now. But I do support closing off a tax loophole and ensuring the integrity of our taxation system—something that senators in this place used to have an interest in, but we don't expect any of that from the no-alition that are going to say no to absolutely everything, including sensible budget repair measures. You were budget vandals when you were in government and you're going to continue on with the vandalism from opposition. The PRESIDENT: Senator Chandler— Senator Hume interjecting— The PRESIDENT: Senator Hume, I have a senator on her feet, and you are calling out. Senator Hume interjecting— The PRESIDENT: I am not inviting you to answer and argue back. I'm simply calling you to order. Senator Chandler, a second supplementary question?