Mr LITTLEPROUD (Maranoa—Leader of the Nationals) (14:46): My question is to the Minister for Agriculture, Fisheries and Forestry. Given the cyclical nature of the cashflows of farming, can the minister explain, under the Albanese Labor government's changes to superannuation concessions: will a farmer who has their farm held in a self-managed superannuation fund have to pay tax on unrealised capital gains on that farm, and will that tax be payable when they have had a failed season with no income? The SPEAKER: I'll hear from the Leader of the House. Mr Burke: I just draw attention to the fact that the policy carriage of that is with a different minister. Mr Littleproud: Mr Speaker, it is a central agency that is determined at Treasury but it would have been at the behest and the advice of all the departments, including the department of agriculture, as to how a farmer would in fact pay for this. I would have thought that is prudent governance. Mr Dreyfus interjecting— The SPEAKER: The Attorney-General is warned. I like to give everyone a fair go when they raise their points of order. We've done that. The minister is now going to get the call—she's happy to answer the question—and we'll go forward that way.