Senator SHERRY (11:09 AM) —My speech at the second reading stage was devoted to the strength of the wholesale sales tax system. I did flag that I would be asking some specific questions about the ultimate beneficiary statements. In terms of your response, Minister, consultation is fine and visiting, listening to or receiving professional organisations and various representative bodies is fine—and we would certainly share some of their concerns—but there has been very limited acting in this case and the government has made very limited change in response to the concerns that they have expressed. To go to the specifics, I understand the suggestion was made that the Australian business number be accepted as a substitute for a tax file number for charities and other entities that do not have tax file numbers. Why did the government not adopt that suggestion?