QUESTIONS WITHOUT NOTICE

Dr CHALMERS (Rankin—Treasurer) (14:44): As those opposite are aware, charitable trusts are exempt from the minimum, and there are other exemptions as well. When it comes to fixed trusts, for example, they are exempt, and there are other kinds of exemptions and concessions built into the proposal that we put in the budget. As always when it comes to tax reform of this kind, the final implementation details are subject to the usual kind of consultation.

Honourable members interjecting— The SPEAKER: Order! Before I call the member for Canberra, we're just going to allow the House to come to order. Just for all members' benefit, the way that question was handled was from Practice, page 549, about the transfer.

Manager of Opposition Business, just so that you're aware, it's page 549 of Practice.