Mr SWAN (2:48 PM) —My question is directed to the Treasurer. I refer the Treasurer to his previous answer when he said that Mr Gerard unusually provided a letter from the tax commissioner about his personal tax affairs. Did this letter, Treasurer, follow the conversation between you and Mr Gerard, in which you said:

Mr COSTELLO (Treasurer) —Again, of course, he misrepresents in his question what I have told the House. I refer back to the Hansard of what I told Mr Gerard. I told Mr Gerard what I tell everybody who is being considered for a Commonwealth appointment—that they will be required to sign a declaration, which everybody signs, which was signed under the Australian Labor Party. Mr Gerard not only signed that but forwarded to me a letter from the Commissioner of Taxation, which confirmed that the Commissioner of Taxation also had no problems. If the taxpayer gave the undertaking and the commissioner gave the undertaking, to me he got from both sides of the equation a very strong position.