Senator WONG (South Australia—Minister for Finance and Deregulation) (14:01): I am not in a position to give that level of detail. An opposition senator: It is hardly a surprise. Senator WONG: Senator, you may be able to recall every aspect of every tax in detail, but I am not in a position to provide the particular detail which is being referred to. I am not sure if this was in the letter that I got some time ago. Maybe Senator Cormann can refer me to it. But, as I said to him at the time, it is still a question without notice. I am happy to take that on notice and see if I can provide any further details. Obviously the usual caveats would apply. We are not going to be disclosing the individual tax affairs of companies. That is obviously not appropriate for the government to do. I also make the more important point from the budget perspective that the design of the tax— Senator Brandis: Mr President, on a point of order: the minister has already said she is taking the question on notice. That is fair enough. If she does not know the answer, it is the appropriate thing for her to do. But having indicated to the chamber that she has taken the question on notice, anything more is gratuitous commentary that just uses up question time. The PRESIDENT: Order! There is no point of order. The minister has 51 seconds. Senator WONG: Thank you, Mr President. On being lectured by Senator Brandis on gratuitous commentary: I think even some of your side probably smiled at that. Senator Brandis: I am never gratuitous. Senator WONG: I am afraid that I beg to differ. The PRESIDENT: Order! These exchanges are disorderly. Senator WONG: And I suspect if we had a secret ballot we might have a few on the coalition side who might agree with me. Leaving that to one side, I will return to the issue. Senator Ian Macdonald: Mr President, on a point of order about the grounds of direct relevance: the minister is required to be directly relevant. She has said she does not know; therefore, she should sit down and we should move on. The PRESIDENT: Order! I have ruled on this already. The minister was continuing the answer. The minister will address myself as the chair and has 26 seconds remaining. Senator WONG: Thank you, Mr President. The senator does not like a bit of fun in question time clearly. The point I was trying make was: whatever the design, details and behavioural assumptions behind this question, those would have been factored into the budget bottom line and the revised estimates for the take on the MRRT. So whatever he— (Time expired)