Paul Scarr (Queensland, Liberal Party) Share this | Hansard source

Hang on. There are exceptions to the general rule. We've got the general rule, the indicia to the general rule, the explanatory clauses of the general rule and then exceptions to the general rule. They are step 22 and step 23. But, even better, there's an explanatory note to the exceptions to the general rule—that's step 24. And our last step is an exception to the explanatory note to the exception to the general rule after you've applied the explanatory clause and the indicia in trying to apply the general rule.

An opposition senator: It's simple!

It's simple! Hell, I'll make a copy for my next customer!

That's what you're imposing upon more than two million small businesses. It's taken me three hours today to work that out. That's what you're imposing on Australian small businesses, including all those small businesses in the ACT. Senator Pocock, I'll give you a tutorial and you can help explain it to them.