David Leyonhjelm (NSW, Liberal Democratic Party) Share this | Hansard source

Seasons greetings to you, Mr Deputy President, and to all here in the Senate. With the parliamentary year wrapping up somewhat early, on 3 December, and with Christmas fast approaching, it is time to pause and look back on 2015.

What a year it has been. The government has been hitting home runs on tax reform all year. There have been five—count them: five—tax and superannuation laws amendment bills. I have loved every one of them—well, a kind of love. So in the spirit of Christmas, let me recite a little ditty about the five tax bills of Christmas. Given my warm feeling for all of the senators in this chamber, I was tempted not to sing it. It is true that I am not an undiscovered Pavarotti. But given its nature, I really I have no choice. So here it is:

In the first bill of Christmas my Treasurer sent to me

A tax on the elderly

In the second bill of Christmas my Treasurer sent to me

Slower deductions and a tax on the elderly

In the third bill of Christmas my Treasurer sent to me

Seafarer's tax, slower deductions and a tax on the elderly

In the fourth bill of Christmas my Treasurer sent to me

More CGT, seafarers' tax, slower deductions and a tax on the elderly

In the fifth bill of Christmas my Treasurer sent to me

More FBT, more CGT, seafarers' tax, slower deductions and a tax on the elderly

Merry Christmas, everyone.