QUESTIONS WITHOUT NOTICE

Senator GALLAGHER (Australian Capital Territory—Minister for Finance, Minister for the Public Service, Minister for Women, Minister for Government Services and Manager of Government Business in the Senate) (14:16): If I can just finish, because I was rudely interrupted by the clock before, it's lower than France at 34 to 35. It's lower than Ireland at 33. It's lower than the Netherlands at 36, and it's lower than Denmark at 42.

It's not a country, but it's also lower than California, which is the tech capital of the world. The point we are making here is these reforms are about tax in Australia. It's what's in our national interest.

It's about decisions that make it fairer for working people, better align the tax system, make it more productive and support innovation and our investments in small business, $3.8 billion in investments in small business, which I note none of you have raised—all of that is part of the package, Senator Cash. You've said you're going to oppose all of that. Then all of that investment that's going into small business and that's making the tax scheme fairer is at risk under your policies.

The PRESIDENT: Senator Chandler, second supplementary?