QUESTIONS WITHOUT NOTICE

Senator McKENZIE (Victoria—Leader of the Nationals in the Senate) (14:42): Farmers have not been exempted from Labor's trust taxes on income earnt from on-farm processing, livestock transport, contract harvesting services, agritourism and other businesses that are intended to build financial resilience for our farming communities. What assessment has the government undertaken on restructuring and stamp duty compliance costs that Australian farmers will have to incur as a result of Labor's tax changes?