To take, as is suggested in the Frontier Economics report—which, of course, is not coalition policy, we understand, but which has been vigorously advocated by the shadow minister and the Leader of the Opposition—the approach that there is some best practice baseline in the coal industry by which assistance can be allocated to coalmines in relation to their fugitive emissions is thoroughly erroneous. The government for that reason has taken the approach of targeting the assistance specifically at those mines which will incur under the Carbon Pollution Reduction Scheme the most substantive carbon liability.