Jane Hume (Victoria, Liberal Party, Assistant Minister for Superannuation, Financial Services and Financial Technology) Share this | Hansard source

Thank you, Senator Patrick. The government's position is to oppose Senator Patrick's amendment. The issue raised by the senator's proposed amendment is the subject of a recommendation in the Senate economics committee's report Corporate tax avoidance part 1: you cannot tax what you cannot see, which I know the senator has referred to before. The government will respond to this recommendation as part of its response to the Senate economics committee's corporate tax avoidance reports.