The costs might be covered by budgetary expenditure but this affects who pays the cost, not whether the costs are there, and other people's taxes have to rise to pay for expenditures under direct action. So what Professor Garnaut is putting there, and what is a clear contrast between the policy that the government stands for and the Leader of the Opposition's policy, is that we are putting a price on carbon that big polluters would pay.

Mr Pyne interjecting—