Mrs MOYLAN (Pearce) (14:34): My question is to the Treasurer. I refer the Treasurer to the work of the landscape gardener who drives to work in a diesel powered ute and uses a heavy backhoe for larger earthworks, a bobcat for small earthworks, a chainsaw for pruning trees and various other small petrol powered machines such as lawnmowers. Which parts of the landscaper's business will be subject to the carbon tax on fuel and which parts will be exempt?