Senator BIRMINGHAM (South Australia—Minister for Education and Training) (14:58): This government is the first government to seriously take the issue of how we get best bang for our buck from educational investment. Those opposite like to talk a lot about how much is spent, but the only plan we're aware of that they have is a plan to promise to spend more. They have a plan to promise to spend more, but they have no idea as to where that money would go, as to who they would give it to or as to how it would be used—they just have a promise to spend more. In addition to that promise to spend more, there is one other thing that we know: they have a promise to tax more as well. Opposition senators interjecting— The PRESIDENT: Order on my left! Senator BIRMINGHAM: They have a promise to tax more. They want to tax take-home pay more; they want to tax companies more; they want to tax small businesses more; they want to tax housing more; they want to tax investment more; they want to tax companies and jobs more. They have a plan to spend and tax, but they have absolutely no plan to ensure that it's used effectively, efficiently, wisely or whether it's to lift school outcomes or in any other area of investment— (Time expired)