Senator BABET (Victoria—United Australia Party Whip) (14:46): My question is for the Minister representing the Treasurer, Minister Gallagher. Minister, around a third of the price of our fuel is tax. There is a fuel excise of 49.6c per litre and, on top of this, 17.9c per litre in GST. That GST is also charged on the fuel excise, and that essentially is a tax on a tax, so to speak. Is it fair that hardworking Australians are being slugged with what is really a double tax when they go to the fuel bowser?