George Brandis (Queensland, Liberal Party, Attorney-General) Share this | Hansard source

As I said in answer to your primary question, neither the government nor, I daresay, any political party or shade of opinion represented in this chamber, condones international tax avoidance or tax avoidance of any form. The sincerity and the commitment of the government to deal with the problem is to be measured by the steps that we have already taken. I mentioned to you before the final report of the OECD on the base erosion and profit shifting action plan. The government, on the basis of that report and other considerations, has taken strong action against multinational profit shifting by passing laws that introduce a multinational anti-avoidance law, which delivered on a 2015 budget commitment, to ensure that where companies make sales in Australia but book the revenue offshore they will be subject to Australian tax—