Senator MURPHY (6:47 PM) —I appreciate what the minister has said. The way it operated in the past is one point, but with the introduction of the grants scheme—and this is only as I understand it— grants are quite often difficult to get. It may be that the government might consider a mixture of the two things. At the end of the day I accept what the minister says—that it probably favoured more wealthy people— but all this is in the interests of preserving heritage properties. I suspect that some guidance or criteria could be drawn up so that if people receive a grant they may not be eligible for a tax rebate. If they do not receive a grant and they expend moneys, it may be that they would be eligible for a tax rebate. I am quite sure that this is not an insurmountable problem and again I urge the government to give serious consideration to that. While I respect the fact that it may not be possible to fix this right now, I am quite sure it is something that could be addressed and should be addressed in the longer term.