After that entrance, my question is to the Minister for Sport. There are over 70,000 community sporting clubs across Australia, many of which rely on donations from trusts. How many community sporting clubs will now feel the brunt of Labor's minimum 30 per cent tax on trusts?

Order! No, we're not having that sort of interjection. The member for McEwen will leave the chamber under 94(a). We're not having that.

The member for McEwen then left the chamber.

I've made it crystal clear that, when people are asking questions, it is not the time to interject. Trust me, if I can hear you from there, it's pretty loud. Out of respect for the member for Moncrieff, we're going to hear her question. We'll hear it in silence, and we'll show everyone the same level of respect.

My question is to the Minister for Sport. There are over 70,000 community sporting clubs across Australia, many of which rely on donations from trusts. How many community sporting clubs will now feel the brunt of Labor's minimum 30 per cent tax on trusts?

I'm just raising a point of order on the direction of the question. My understanding from Practice is that, when a question goes to an actual different portfolio area to the minister who would be responsible for the policy involved, whoever is the most relevant person to the particular question is the person who should stand. There's a principle in Practice. I wasn't able to grab the book out in time, but this is starting to happen a number of times in question time, so—

The member for Moncrieff can resume her seat. Order! The transfer of questions has always been a principle, yes, and that's applied a number of times in this parliament and the last parliament as well.

It was asked to the Minister for Sport because it was around the 70,000 community sporting clubs.

Yes, I understand, and it is the Practice which allows the transfer of questions to ministers. That's always been a standing arrangement of the House. That is able to happen. I appreciate the member has asked her question. Now the Treasurer will answer the question.

As those opposite are aware, charitable trusts are exempt from the minimum, and there are other exemptions as well. When it comes to fixed trusts, for example, they are exempt, and there are other kinds of exemptions and concessions built into the proposal that we put in the budget. As always when it comes to tax reform of this kind, the final implementation details are subject to the usual kind of consultation.

Order! Before I call the member for Canberra, we're just going to allow the House to come to order. Just for all members' benefit, the way that question was handled was from Practice, page 549, about the transfer. Manager of Opposition Business, just so that you're aware, it's page 549 of Practice.