Mathias Cormann (WA, Liberal Party, Minister for Finance) Share this | Hansard source

Let me just add to my previous answer, just to give you an example. The penalties, for example, under the multinational anti-avoidance legislation came into effect prior to the legislation having passed the Senate. That is just one example. I am led to believe that there are others, but obviously that is a matter that we can explore further down the track.