Penny Wong (SA, Australian Labor Party, Minister for Foreign Affairs) | Hansard source

I understand that we have said we intend to remove ministerial discretion in relation to these definitions to provide as much certainty as possible. I understand that there has been advice that legislation will be introduced later this year following consultation. However, if you look at the budget papers, Senator Bragg, as I was indicating to you, the core elements of what constitutes a new build for the purposes of the tax changes were set out in the budget papers.