Christine Milne (Tasmania, Australian Greens) Share this | Hansard source

Notwithstanding the budget estimates process, I am informed by my colleague that no amount of questioning necessarily generates answers in that process.

In terms of your assumption that the revenue loss will be 1.8 billion, you are saying that it is based on nothing other than the assumption that, if it were a longer period of time, that would be the cost and you have brought it forward. Given that this is now available to a much greater extent and in a shorter possible time, is there no change to your assumption about the fact that you will see a greater number of businesses take it up? And secondly, what are the risk factors you took into account for people starting a small business with a view to being able to try and take account of this? That is notwithstanding the fact that if they do not make a profit, then obviously they cannot write this off; that is clear. You are saying that your assumption is no change of behaviour in terms of small business. What I am asking is, did you take into account changed behaviour of small business by bringing it forward in the manner you have? And, if that is the case, why have you just calculated the same amount as you would have written off over time—or the same amount as it would have cost the government in expenditure over time?