Senator GALLAGHER (Australian Capital Territory—Minister for Finance, Minister for the Public Service, Minister for Women, Minister for Government Services and Manager of Government Business in the Senate) (14:16): I thank Senator Paterson for the question and congratulate him on his new responsibilities. I also congratulate the new member for Deakin. I have the opportunity to visit the electorate of Deakin during the election campaign, and it's clear that the new member for Deakin received the support of his new local community, and we are very pleased with the result from the federal campaign. We have been very clear about what our tax policies are. We went to the election wanting to lower taxes for 14 million Australians. If you remember, the opposition—those that are seemingly so concerned around our tax policy now—went to the election wanting to raise taxes for 14 million Australians. It's hard to believe, but that was their position during the election campaign. The PRESIDENT: Minister Gallagher, please resume your seat. Senator Paterson is on his feet. Honourable senators interjecting— The PRESIDENT: Order! On my right! Senator Watt interjecting— The PRESIDENT: Minister Watt! I just called order. Senator Paterson? Senator Paterson: I did want to give the minister a reasonable opportunity to come close to the question, but she has not yet addressed the comments that the member for Deakin made to his constituents, saying the tax on unrealised gains was not Labor policy. Did he lie or are you abandoning it? The PRESIDENT: Senator Paterson, you need to withdraw that comment. Senator Paterson: I withdraw. The PRESIDENT: I also remind senators that when you are calling a point of order, please get straight to the point of order—there's no need to make comments around your question. It's often not necessary to repeat the question. Just be clear about the point of order. I think the minister is being relevant, Senator Paterson, and I will continue to listen very carefully. For me to listen carefully, I need to have silence. Minister Gallagher? Senator GALLAGHER: I did refer to Labor's tax policies that we took to the last election and that we will implement in government, and that is directly relevant to the question Senator Paterson has asked. I can understand they are still a bit sore about losing the electorate of Deakin. Can I list all the other electrics they lost as well? There were a number of them. Critical to the loss that they are clearly still mourning over on the other side of the chamber is the policy on tax that they took to the election, which was to increase tax for 14 million Australians. People understood the choice and they made that choice, and they elected Labor members—particularly, in relation to this question, into the electorate of Deakin. Our tax policy was clear. Our policy on high-balance super accounts has been clear. We took it to the election, we said we would, we've had the election and that remains our policy. The PRESIDENT: Senator Paterson, first supplementary?