Mr ABBOTT (Warringah—Prime Minister) (14:02): In fact, we have not. Curiously, the former government last year announced a crackdown on large foreign multinationals accessing R&D tax concessions. They announced that crackdown last year. They did not actually get around to legislating it. We are now getting around to legislating it. We are doing the work that they said they would do and did not. And do you know what?—they are opposing it. So if there is anyone who believes in foreign companies avoiding tax it is the Leader of the Opposition.