BUSINESS

Senator McKIM (Tasmania—Australian Greens Whip) (12:21): Obviously, there is an issue here. We, the Greens, have said publicly that we think there's an issue that needs to be resolved. The government has acknowledged that there is an issue that needs to be resolved.

I expect there's very close to a unanimity of views in this chamber that there is an issue that needs to be resolved regarding the tax treatment of dwellings acquired by surviving spouses and what happens when there is a relationship breakdown between co-owners of dwellings. This area of tax law is complicated, and I do note that the introduction of this bill, which was originally scheduled for yesterday, was postponed by the co-sponsors of this bill until today.

It wouldn't surprise me at all to learn that that was because there were drafting issues with the version that they were proposing to table yesterday. That should be a salutary lesson to us. We shouldn't rush reform in a complex area of tax law.

And we saw— Senator Cash: You voted for the tax hikes. Senator McKIM: I'll take the interjection from that side of the chamber. I don't know what the words were, because there were two or three people shouting.

But what I do know is the point they were trying to make, about their allegation that the previous reforms were rushed. But I will make the point, although that may be a valid point, that the counterargument can as well be made, which is that you have rushed your introduction of this bill— Senator Cash: We're fixing the mess which you acknowledge in your speech you created— The PRESIDENT: Order!

Senator McKIM: Let me just say the Greens are here— The PRESIDENT: Senator McKim, resume your seat. Senator Canavan. Senator Canavan: I am just raising the standing order of making comments through you as chair.

I think it was getting a bit disorderly, making comments across the chamber here. The PRESIDENT: Thank you. I will remind the chamber that Senator Cash was heard in complete silence and I expect that same respect to be afforded to Senator McKim.

Senator McKim. Senator McKIM: Thanks, President. This is a complex area of tax law.

I don't think anyone can dispute that. I will make the point that the version of the bill that has been now tabled and to which this motion refers we saw well less than an hour ago. So I want to place on the record that we will take a constructive approach to resolving this issue—we will do that, and that's a commitment I'm very happy to place on the record on behalf of the Greens—but we're not going to do it in a rush because it suits the political agenda of the opposition for that to happen.

On that basis, we won't be supporting this motion.