Senator MURRAY (11:35 AM) —Which I gather leads to a fair bit of angst in some quarters. Frankly, I accord with your view, because if they cannot, then somebody should; otherwise, you cannot start the tax trail appropriately. I should make it clear in my remarks that I support your decision. Nevertheless, there are people who feel that it is an unfair consequence, if you like, of legislation.

My last question concerns the domestic dispute problems. The wealthy have sometimes well-publicised divorces and domestic disputes, and the nature of the legislation, it is claimed, does sometimes require, in respect of entitlements within trust structures, resort to the courts which would otherwise not be necessary—it could be determined by trustees—and which they say is a further costly burden on innocent people. I do not know if this is true or whether it is a minor problem or whether it just affects a few people, but has that question been put to you by tax professionals and, as a statement of fairness, has it any merit?