Joe Ludwig (Queensland, Australian Labor Party) Share this | Hansard source

I did not want to be disorderly in that respect, so thank you, Senator Bernardi. What I wanted to come back to were the three issues that I spoke to. I was seeking a legitimate answer to the questions that I raised. You answered the first one. Although I disagree with it, I am not going to continue to reiterate that question. It is an answer and it at least meets the courtesy that it was asked in. The second part of the series of questions I asked relates effectively to the BEPS 15 implementation. BEPS 15 is due to be put forward at the OECD in the next short while. The questions came out of 2015-16 budget. They have not been implemented yet, including the time frames for that. I could do it in a shorthand way and simply ask for the decision around how and when you are going to implement BEPS 15 post the OECD implementation. That is the short question to the issue I went to. I am happy for your advisors to go back and look at the transcript of the questions I asked and provide an answer to them at a later stage in the debate. I do not need them right now and I do not expect that you would have those readily at your fingertips.

Progress reported.