Senator MARGETTS(1.11 p.m.) —I thank the minister for his comments. I agree that much of the tax act is illogical. The Greens (WA) were endeavouring to create some logic, especially in the handling of alcoholic drinks, to make it simpler for industry to follow. The vast majority of the members of the industry—not just the non-government organisations which are concerned about the health and social impacts of the current regime—apart from one very large player, believe that it was good to know exactly what they are dealing with and not have to have a situation where, to compete, they had to swap their sources of alcohol.

We are dealing with a case where numerically they might be financially influential—perhaps analogous to whether or not you are a financially rich nursing home proprietor—not large in numbers, but perhaps large in influence. With a product like Subzero—a product of Carlton and United Breweries—which is currently fermented from sugar, can the minister tell me what excise is currently payable on that product?

Senator Parer —The answer is zero.

Senator MARGETTS —How can the government justify a situation where a product of this nature from a particular industry is basically exempt from tax? Where is the fairness and equity? For all those people who have, for instance, had money taken from nursing homes and health and so on, what is the fairness of a handout from the taxpayer of tens of millions of dollars to big players in the alcohol industry?