Senator GALLAGHER (Australian Capital Territory—Minister for the Public Service, Minister for Finance, Minister for Women, Manager of Government Business in the Senate and Vice-President of the Executive Council) (14:09): What I can confirm for Senator Hume is that this government remains completely focused on looking at ways to alleviate cost-of-living pressures on Australians, which is why we have brought the income tax changes to this parliament. That is the work that we are doing. That is the work we did over summer. That is the work we did in our first budget. That's the work we did in our second budget, in our MYEFO. The PRESIDENT: Senator Hume? Senator Hume: A point of order on relevance: I mentioned negative gearing and capital gains. I did not mention cost of living and I did not mention personal income taxes. The PRESIDENT: You did talk about advice from Treasury, so I think the minister is being relevant. Senator GALLAGHER: I'm answering the question you asked around the advice that the Treasury provides. I told you that the government has sought advice and support from our departments around cost-of-living relief. That's what you've seen flow through our budgets. And it's what you've voted against time after time, so no wonder your question didn't have 'cost of living' in it—because you have voted against the cost-of-living measures when they have come here. We will work with departments to ensure that we can provide cost-of-living relief where we can and where we can responsibly afford to do so.