Mr RIPOLL (Oxley) (14:27): My question is to the Minister for Small Business. I refer the minister to the bills to be voted on later today which abolish the instant asset write-off, the tax loss carryback and the special depreciation rules for motor vehicles. Can the minister explain why it is his government's priority to cut $4.2 billion in direct assistance to small business while giving further tax breaks to some of the largest corporations in the world? Mr Hockey: There's no money!