This is the second instance of Senator Patrick attaching this amendment to a government bill. It is delaying important measures. The Morrison government is committed to corporate transparency. The issue raised by the senator's proposed amendment is the subject of a recommendation in the Senate economics committee's report Corporate tax avoidance, part I: you cannot tax what you cannot see. The government will respond to this recommendation in due course as part of its response to the Senate economic committee's Corporate tax avoidance reports. It wouldn't be appropriate to rush this amendment through prior to the government's response to the report being considered.