Senator BROWN (7:49 PM) —The minister is not on top of the tax office rulings. The tax office ruling released today says that there will be a GST where a potato farmer stops growing potatoes in return for a government grant.

Senator Kemp —That is a condition.

Senator BROWN —But, in answer to my question on notice, the same minister said that, if a dairy farmer stops milking cows and gets a grant in return for doing that, it will not be subject to the GST.

Senator Murphy —Are you saying that that is not a condition?

Senator BROWN —Yes, Senator Murphy, through you, Mr Temporary Chairman. The minister is saying that not milking cows is not a condition but that not growing potatoes is a condition. The cases are exactly analogous, and we have totally different rulings on them. I want to ask the minister explicitly whether he can give a commitment from the gov-ernment that no grant to community groups or organisations will be lessened bymeans of a GST being levied. The minister said, `No. Where there are grants going to community organisations where the GST applies, the grants will be increased to cover the GST, because the GST will be returned to the government.' On the facts of it, that is logical. I am concerned that there will be community groups who will not get their grants increased by an amount that covers the GST because they do not have the favour of government. I want to make sure that the minister is absolutely right and can be held to a government commitment that there will not be any selectivity in this matter and that, without exception, community groups will not be out of pocket because the GST is levied on grants.