in reply—I thank those members who took part in the debate on the International Tax Agreements Amendment Bill (No. 2) 2010. The government is committed to combating cross-border tax evasion. This bill will give the force of law to the second protocol of the Australian-Singapore tax treaty, which will upgrade the exchange of information provisions in that treaty to the internationally agreed tax standard. The enhanced exchange of information provisions in the second protocol to the Singapore tax treaty will allow tax authorities in both countries to exchange information on a wider range of taxes in a wider range of circumstances. This will discourage taxpayers from participating in abusive tax arrangements by increasing the probability of detection, making it harder for taxpayers to evade Australian tax. I commend the bill to the House.

Bill read a second time.

Ordered that this bill be reported to the House without amendment.