Fiona O'Malley (Independent)

I was struck by the argument made earlier by the Minister about the consequence of rushing the Finance Bill and that we must accept that it cannot be the perfect Finance Bill. However, it seems to be a simple recommendation. My question is whether it is effective. Whether we accept this recommendation, we have a duty to provide for the organisation of taxation and for all people to be treated equally. It appears to a non-legal person that the recommendation would have the desired effect and make unions the same. I prefer to believe the Minister would support the recommendation if it can perform that exercise. As Senator O'Toole remarked, it would demonstrate a commitment on the part of the Government to regularising all unions such that they would be treated equally, whether same-sex or heterosexual.