Leyonhjelm bursts into Senate song

The silly season has come early to the Senate with Liberal Democrat David Leyonhjelm busting out a unique rendition of The Twelve Days of Christmas.

Speaking on legislation, which passed the Senate on Wednesday, making technical amendments to tax and superannuation laws, Senator Leyonhjelm lamented the number of tax bills put before the Senate this year.

"On the fifth bill of Christmas my treasurer sent to me, more FBT, more CGT, seafarers' tax, slower deductions and a tax on elderly," he sang.