Mr BOWEN (Minister for Competition Policy and Consumer Affairs, and Assistant Treasurer) (12:53 PM) —This amendment clarifies and removes beyond doubt that the policy announcement made by the Treasurer on budget night will be implemented as a technical amendment which removes doubt and confirms the ability of the Commissioner of Taxation to make a by-law. This is not a minister making a regulation; it is the Commissioner of Taxation making a by-law, as is commonly understood to be the case. It simply confirms and removes doubt, for clarification purposes.