Senator CORMANN (Western Australia—Leader of the Government in the Senate, Minister for Finance, Special Minister of State and Vice-President of the Executive Council) (14:06): I ask a very simple rhetorical question of Senator Keneally: which business do you think is going to be more successful, the business that gets to keep more of its own money, so it can reinvest it in future growth, or the business that has to hand over more money to the government? Do you think a business that gets to keep more of its money, to invest in future growth opportunities, does do better or the business that has got to pay higher taxes? The United States is the biggest source of— The PRESIDENT: Order! Senator Cormann, please resume your seat. Senator Collins, on a point of order. Opposition senators interjecting— Senator O'Neill interjecting— The PRESIDENT: Order on my left! Senator O'Neill, one of your colleagues is on her feet. Senator Jacinta Collins: Again on relevance, we don't need the minister's hypothetical examples. Just answer the question. The PRESIDENT: Senator Collins, it was a very widely drafted end of that question. I think the minister is directly relevant to it. Senator CORMANN: Our future economic prosperity and our future economic security depends on our capacity to continue to attract foreign investment. Our biggest source of direct foreign investment is the United States. The United States has a tax rate of 21 per cent. We have a tax rate for businesses over $50 million of 30 per cent. Where do you think those that are currently delivering most of our foreign direct investment will invest in the future?