This legislation is rushed. It lacks imagination. It will have unintended consequences. It doesn't have a clear problem to be solved, and it is immoral in that it's premised on it being OK to beat on a small group of people so long as they're successful. Now, maybe that would be justified if there was a problem to be solved, if there was a need for revenue that could be solved by this legislation. But what do the documents—the regulatory impact statement and the departmental disclosure statement and the analysis that we've seen—tell us about this legislation? It says it's going to raise about half a billion dollars. Now, once upon a time, that was a lot of money, but we've got a Government that just committed to borrow $140 billion. It's not going to make any noticeable impact on the Government's balance sheet. If the Government was truly worried about balancing its Budget and having money to spend, here's a question: could they have found anywhere in the $100 billion - plus they spend each year just half a billion dollars' worth of savings, to avoid all this? Of course they could have, but this tax is a solution looking for a problem.