Senator SPENDER (New South Wales) (17:03): I seek leave to make a short statement. The PRESIDENT: Leave is granted for one minute. Senator SPENDER: This is not my first speech. This is a motion where the Nationals are calling for special treatment for farming families. The Liberal Democrats will never vote for an increase in taxation, but this call for special treatment for farming families is over the top. If there ever were an inheritance tax it should apply to all wealth, including the wealth of farming families. The Nationals do not represent all farmers. They just represent that subset of farmers who love special pleading and handouts. The Liberal Democrats represent farmers who are self-sufficient and efficient.