The government notes that income averaging has been a longstanding practice of successive governments going back decades. A random sample of 500 debts raised by Labor's data-matching compliance activities in both 2009 and 2011 indicates that averaging was utilised to raise debts in 16.8 per cent and 24.4 per cent of cases respectively, evidencing the long-term use of this practice. The government opposes this motion, which deals with matters that are currently before the courts. Further, the Senate Community Affairs References Committee has sought a range of information in relation to the income compliance program, including legal advice over which the government has made claims of public interest immunity.