Senator ABETZ (Tasmania—Leader of the Opposition in the Senate) (17:05): First of all dealing with the broad benefit, was the broad benefit determined on the basis that every state would have identical legislation? We know that, courtesy of the Labor-Greens alliance that operates in the New South Wales upper house, like it does in this place, New South Wales does not have harmonised laws, which will incur extra costs, one would imagine, and therefore those figures that were mentioned clearly need to be reassessed. Then, in relation to the winners and losers, which ones are the small businesses that will be the losers that the 336-page impact statement told us about?