Kelly O'Dwyer (Higgins, Liberal Party, Minister for Revenue and Financial Services) Share this | Hansard source

I say to the member opposite that the reason for the importance of this particular tax treaty is that it is the very first tax treaty that Australia has been able to conduct with another country that implements the provisions of the G20 OECD base erosion and profit shifting project, which is absolutely critical and something that those opposite say that they care very deeply about. You want us to be combating multinational tax avoidance, and this particular tax treaty will be able to deliver just that. So I commend the legislation that has passed both the House and the Senate and I say to those opposite that if you want to actually get into cheap point-scoring, that is the level to which Labor has actually sunk. Then what I would say is that you should be—

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