Mr ABBOTT (Warringah—Prime Minister) (14:37): What was this mob opposite doing for six years? If there are such problems, what were they doing for six years? Well, I tell you what—they belatedly woke up to this issue in February of last year. They promised to crack down on R&D tax avoidance or tax minimisation by foreign multinationals. They were so incompetent that they could not manage to get the legislation into the parliament and through the parliament before the election. We took this up. Mr Conroy interjecting— The SPEAKER: The member for Charlton has been warned and will leave under 94(a). The member for Charlton then left the chamber. Mr ABBOTT: Members opposite who claim to be against tax avoidance are now opposing the self-same measure that they proposed back in February last year—the monumental hypocrisy of the Leader of the Opposition on this issue. We are doing what we can to crack down on tax avoidance by multinational companies, including doing what the Leader of the Opposition wanted to do but now will not do. When it comes to tax, you just cannot trust the Labor Party—they always get it wrong.