Michaelia Cash (WA, Liberal Party, Minister for Women) Share this | Hansard source

I put on record that we are talking about a piece of legislation that is going to implement a new multinational anti-avoidance law. What we are talking about here today is a bill, proposed by this government, that is going to put in place stronger penalties for large companies that engage in tax avoidance and profit shifting. What we are talking about today is a bill that is going to put in place additional responsibilities. But Senator Dastyari and Senator Whish-Wilson come in here and, for some reason, continue to filibuster. It is my understanding, Senator Dastyari, that you actually support this legislation—but you continue to filibuster.

Can we be realistic? In terms of the substance of the amendments that Senator Whish-Wilson has already been debating today, I understand that we, as a Senate, have already debated the substance of these amendments when we passed a previous piece of legislation, the Tax and Superannuation Laws Amendment (Better Targeting the Income Tax Transparency Laws) Bill 2015, only a few weeks ago. You know our position on these amendments. You know our position on the bill. Can we please stop wasting the Senate's time, because there are other pieces of legislation that need to be debated? I do not think there is any disagreement at all in relation to the intent of this bill and what we are all, I would hope, collectively seeking to ensure, and that is, of course, that multinational companies who are profiting in Australia pay tax. The government's position is very clear. The government's position on the amendments is very clear. Senator Whish-Wilson, I do not think I can help you any further in relation to this debate.