Mr McCLELLAND (Barton) (11.03 a.m.)—The parliamentary secretary referred in her summation to an efficiency dividend being achieved. I think the budget papers show that about $220 million of additional spending over four years has not been funded and that funding will be obtained through an efficiency dividend. It appears from the budget papers that in the years 2005 and 2006 that efficiency dividend will only be in the order of $3.4 million, on our calculations, meaning that something in the order of $100 million needs to be found in efficiency dividend in 2007-08. Having read the estimates transcript on this, I think it is fair to say that there had not been any areas identified as to where that efficiency dividend would be obtained. Do you know if any additional work has been done on identifying those areas that might provide the efficiency dividend?