Senator MACKAY —My question is addressed to the Assistant Treasurer, Senator Kemp. Is it true that, contrary to an election commitment given by the government that there would be no involuntary redundancies in the public sector, the names of the 22 Australian Taxation Office staff marked for involuntary redundancy will be released in the near future? Can the minister tell the Senate what criteria the government and the Australian Taxation Office are using to decide which of its 22 staff will be sacked?

Senator KEMP —Senator, in relation to the question that has been raised, we have, as you are aware, undergone a major review in the tax office to make sure that the tax office is efficient and works at best practice. You will be aware that quite a range of announcements have been made in relation to change in the tax office, which I would have thought the Labor Party would have been very strongly supportive of. You have asked about 22 particular people and the criteria. I will check and provide you with an answer.

Senator MACKAY —Madam President, I ask a supplementary question. Minister, it is my understanding that the criterion that the tax office is using to decide who those 22 staff will be is those staff that are deemed to be the least efficient. Can the minister confirm whether this is the case? If so, what is the government's and the ATO's definition of `the least efficient' and how is it to be measured?

Senator Vanstone —Did you write that?

Senator MACKAY —Yes.

Senator KEMP —I am not sure what you would prefer, Senator Mackay: that the tax office should retrench the most efficient. I do not know whether that was the implication which came from your question. It certainly sounded like that.

Senator Mackay —How do you define it?

Senator KEMP —I know that you have trouble defining who is efficient and who is not, but we don't.