Senator FIFIELD (Victoria—Minister for Communications, Minister for the Arts and Deputy Leader of the Government in the Senate) (14:13): Thank you, Senator McAllister, for your question. It has long been my practice to allow Mr Costello to speak for himself, which he is well able to do. The Treasurer has already indicated that this government's focus, when it is in a position to do so, is to give tax relief for low- and middle-income earners. That is what is the focus of the government is. Yes, we also have made very clear that we want to legislate the second tranche of our company tax cuts. Something that I find very curious is, when those opposite talk about the company tax cut package that they oppose, they always use a figure of $60-something billion and now they talk about $80 billion. What is implicit in that is that those opposite want to repeal company tax cuts for small business, because company tax cuts for small business are embedded in that figure. If that's not the case— Senator McAllister: My point of order is on relevance. My question went to whether or not people earning over $200,000 are forgotten people, not to corporate tax cuts. The PRESIDENT: On the point of order, I will remind the minister of the bulk of the question. There was a reference to corporate tax cuts in the question; the bulk of the question was as outlined. Senator Wong interjecting— The PRESIDENT: I thought there was a reference in the first sentence—I'm happy to be corrected. As I've said, Senator Wong, I'll remind the minister of the bulk of the question. Senator FIFIELD: In referencing company tax cuts I'm endeavouring to do full justice to Senator McAllister's question, but, Mr President, I take your admonishment and come back to personal income tax relief. The role of government is to strike a balance, and what we're seeking to do is to grow the economy, to increase employment and to put ourselves in a position where we can get back to a budget in balance and where we can start to repay the debt that was commenced by those opposite and which was embedded in the forward estimates. Our focus unapologetically when we're in a position to do so will be on income tax relief for low- and middle- income earners. The PRESIDENT: Senator McAllister, a supplementary question.