David Littleproud is allowed to ask a question now and he asks:

Can the Assistant Treasurer clarify how Labor’s super tax on unreal capital gains would operate for a farmer who has their farm held in a self-managed superannuation fund when they’ve had a failed season with no income?

Oooh, oohh – I know this one! If they have had a failed season with no income, then they probably wouldn’t have to pay because there wouldn’t be earnings above the $3m, because the super fund would have had no earnings!

And if there were, then why is the farm in the self managed super fund? Is it just a tax dodge? Because that is not what superannuation is meant to be for.