Senator KETTER (Queensland—Deputy Opposition Whip in the Senate) (14:56): My question is to the Minister representing the Prime Minister, Senator Cormann. I refer to the Prime Minister, who on Sunday said, 'We have already provided middle-income tax relief.' The Parliamentary Budget Office report Changes in average personal income tax rates: distributional impacts shows that average tax rates on middle-income earners are expected to rise to 20-plus year highs. Who is correct, the Prime Minister or the Parliamentary Budget Office?