If you do not cost your policies properly and you do not fund them properly you cannot deliver them properly—and this is the position in which the opposition find themselves. I feel some sympathy for the opposition backbench, because Mr Hockey and Mr Robb, and presumably Senator Cormann, have got themselves into a position where they cannot find enough cuts to make up the $70 billion black hole and so now they have to impose on their party room a vote with the Australian Greens to kill a company tax cut. That is what they have had to impose on their backbench. One wonders if people like Senator Sinodinos think this is a great idea—for the Liberal Party of Australia to not only oppose a small business tax cut but also seek to combine with the Australian Greens not to allow a company tax cut across the economy.