Further to the answer to question Nos 43 (Hansard, 11 February 2003, page 647), 1459 (Hansard, 29 May 2003, page 1555), 1547 (Hansard, 15 September 2003, page 19410), 1587 (Hansard, 15 September 2003, page 19411), 2446 (Hansard, 10 February 2004, page 24181) and in respect of the Commissioner of Taxation's confirmation that there are still a number of barristers and solicitors who are not complying with their tax obligations, what is the estimated cost to the Australian Taxation Office of creating unique business industry codes for (a) barristers and (b) solicitors.

The Australian Taxation Office (ATO) sources data from external bodies, including the regulatory bodies that govern the legal profession, to match against ATO records to check that members of the profession (including barristers and solicitors) are participating in the taxation system. Therefore additional business industry codes are not necessary.