Mr CREAN (2:22 PM) —My question again is to the Treasurer, and I refer to his claim that there is no need for changes to the legislation to crack down on executive share tax rorts because the Taxation Office is pursuing them through the courts. Are you aware that the Taxation Office has not brought a single case on this matter before the courts in the entire period that you have been Treasurer?

Mr COSTELLO (Treasurer) —I want to correct the question, because it is not my claim that legislation is not required; it is the tax commissioner's claim. The Commissioner of Taxation has not only claimed that but advised—

Mr Crean —Blame the tax commissioner!

Mr COSTELLO —No, I am not blaming the tax commissioner; I am relying on the tax commissioner.

Mr SPEAKER —The Deputy Leader of the Opposition has asked his question.

Mr COSTELLO —I actually happen to think that the Commissioner of Taxation may know more about the law than the member for Hotham does. That may be a big claim, and I am sure the member for Hotham does not agree with it. But I think I am entitled to take the view that the Commissioner of Taxation may know more than the member for Hotham. Every ounce of my fibre, every dealing with him in question time, has led to a confirmation of that view. So it is actually what the Commissioner of Taxation says. It is not my claim; it is what the Commissioner of Taxation says publicly and it is what he advises the government both publicly and privately. I read it out to you:

That is the advice that the Commissioner of Taxation has given the government. I think the Commissioner of Taxation ought to be relied on. I know that a tendency has grown up amongst the Labor Party now to launch personal and vicious attacks on the Commissioner of Taxation. I know that the Leader of the Opposition has stood by whilst the member for Wills has engaged in the most vicious, vituperative, personal attacks on the Commissioner of Taxation. So I point out again to the House and to the Labor Party that the Commissioner of Taxation was actually appointed by a Labor government. He was actually appointed by a Labor government. He has advised this government that it is his view that the general anti-avoidance provisions enacted by this government are sufficient to deal with any avoidance schemes which are improper; and we intend to rely upon his advice.

Mr Crean —I rise on a point of order, Mr Speaker.

Mr SPEAKER —I believe that the Treasurer has concluded his answer.

Mr Crean —Without answering the question!

Mr SPEAKER —The Deputy Leader of the Opposition will resume his seat.