Senator LEYONHJELM (New South Wales) (14:49): The Liberal Democrats have policy costings published on the PBO website to halve income tax, to abolish fuel, alcohol, tobacco and import taxes, and to cut spending to deliver budget surpluses and a tax-to-GDP ratio of 13 per cent. But, as this compares poorly to China's tax-to-GDP ratio of 10 per cent, can you please accuse the Liberal Democrats of being socialist too?