Mr EMERSON (10:06 AM) —We had assurances from the Minister for Financial Services and Regulation that the problems of dependent contractors have been dealt with and that everything is fine in this legislation. I cannot accept that. It is an assurance of the Joh Bjelke-Petersen mould of `don't you worry about that'.

I want to briefly raise the changing of the title of this tax system legislation. The minister says, `We've got our act together.' This act is not together. If the government have to change the title, it reflects very badly on the passage of the GST and the smooth transition to a GST that they are hoping will be achieved. In fact, before the deal was done by the government with the Democrats, there were 128 amendments before the Senate. There have been dozens more since that time and, as reported in the media yesterday, the cabinet is considering another 40 amendments. So this is looking like anything but a smooth transition to the new tax system. It is looking more and more every day like the Treasurer's 1930s ramshackle, Botswana style GST to me.

It is timely for the government to regroup, have a look at this entire tax system and stop bringing back amendments, including amendments to change the title of the legislation. Not knowing the correct title of the legislation reflects very poorly on the government's organisation and augurs badly for any smooth transition to the so-called new tax system. I think that transition will be anything but smooth.