Mr BOWEN (McMahon) (14:07): My question is to the Prime Minister. Can the Prime Minister explain to the House why he would prefer to have an internationally, uncompetitive backpacker tax rate of 32½ per cent instead of agreeing to the Senate's resolution that it should be the same as New Zealand at 10½ per cent? Why would the Prime Minister prefer to punish Australia's tourism, agriculture and hospitality sectors, rather than swallow his pride and accept a compromised rate of 10½ per cent?