Senator MOORE (Queensland) (14:02): Mr President, I ask a supplementary question. Allowing for the fact of the very broad church of the government, I would like to find out further, Minister, whether you agree with other comments made by Senator Ian Macdonald—who has now joined us—yesterday when he said about the Paid Parental Leave scheme that it is giving businesses a tax cut so that they do not have to use their own funds for a Paid Parental Leave scheme, but that then whacking them with a 1.5 per cent levy to pay for the universal scheme just does not make sense. Does the minister, allowing for the broad church, agree with those comments from Senator Macdonald?