Mr HOCKEY (North Sydney—The Treasurer) (14:52): Talk about cooking the books! It is like an episode of Masterchefover there! Fair dinkum. There, you've got some of the best. The member for Lilley, he really cooked them—he overcooked them. He promised a surplus. Three hundred times he promised a surplus! I have heard of a souffle rising twice, but not 300 times! And then along comes another chef. Honourable members interjecting— Mr Fitzgibbon: Madam Speaker, I rise on a point of order, on relevance. The question was clearly about the Treasurer's MYEFO and not about anything that is happening on this side of the House. The SPEAKER: The member will resume his seat. I am afraid that when a question is asked about 'cooking the books' that is the sort of answer you will get. Mr HOCKEY: Of course, then along came the member for McMahon. And the books were so cooked that he piled on the mustard, he piled on the horseradish, he piled on the barbecue sauce— Government members interjecting— The SPEAKER: Order! The member for Hunter on a point of order that is not about relevance. Mr Fitzgibbon: Madam Speaker, I rise on a point of order. In my view— The SPEAKER: I did not ask for your view. I asked for the standing order. Mr FITZGIBBON: and I think you would agree, the term 'cooking the books' brings certain imputations, and I ask you to bring the Treasurer back to the subject he has been asked about. The SPEAKER: The member for Hunter is good spirited. He is having a sense of fun. Mr HOCKEY: The problem is, the Labor party cooked the books and the rest of Australia got food poisoning! Talk about cooking the books—Labor was adept at it. And they still do not understand how to put the recipe together. Mr Bowen interjecting— Mr HOCKEY: The member for McMahon does not understand the recipe! He came into this place all indignant about debt. The member for McMahon does not even know the difference between net debt and gross debt. Ms Butler interjecting — The SPEAKER: The member for Griffith! Mr HOCKEY: He does not even understand the recipe! And yet the Labor Party has the gall to come in and say we have cooked the books! Ms Butler interjecting— The SPEAKER: The member for Griffith will leave under 94(a). The member for Griffith then left the chamber. Mr HOCKEY: It was the Labor Party that kept promising a surplus. It was the Labor Party that kept making big heroic promises about the economy that were never delivered. Every single number Labor published for six years was wrong. Every single number! And it was not just their own incompetence, it was Labor Party deceit. Shuffling payments and shuffling revenue from year to year in order to try and manufacture a surplus. And they believed their own cooking! They went out there and said, 'We've delivered a surplus'. They did not even pretend! They actually went out there and told the Australian people—and paid for it using taxpayers' money—'We have delivered a surplus.' The fact is, they were just $123 billion short. That is a big number for you— Mr Bowen: Madam Speaker, I rise on a point of order. Is the Treasurer intending to mention overseas development assistance at any point in relation to the question? The SPEAKER: The member for McMahon will resume his seat. There is no point of order. That is an abuse of the standing orders. Mr HOCKEY: I would say to the member for McMahon that no matter how much he cries out he will not find any aid overseas.