The carbon tax is the single biggest rolled gold example of Federal Labor not listening.

It is all very well and it sounds very seductive to say we are going to have harmonisation of regulations, but for example the way that funds are distributed around the states these days, you are positively penalised if you actually want to have say a lower payroll tax or sort of conditions.

The idea that we are not going to look after the Great Barrier Reef, which is just a wonderful tourism resource that it can be just for one example - we are not going to look after it, we won't have tight environment regulation, is frankly just not true.

The biggest one out there is the federal one.

I think the tax cut is ridiculous but so am I.

is an excellent example of our two countries working together to conserve and protect some of the world's most important scientific and cultural heritage.