Senator JOYCE (Queensland—Leader of The Nationals in the Senate) (14:43): Mr President, I ask a further supplementary question. Does the minister accept that the cost of processing the unit of beef that causes the abattoir to go above the 25,000 tonnes of carbon emitted is immense, and that therefore there is a strong incentive not to produce that unit as it is highly unlikely they are going to get the return to cover the $575,000 cost, unless it is covered by the ultimate payer of the carbon tax—the household—when they buy their roast?