Mr ABBOTT (Warringah—Prime Minister) (14:01): As the Treasurer indicated last night, there is a long history to this matter. Perhaps if we had our time over again, things would have been done differently—but we are in the situation that we are in. I can fully understand why some people, including people on both sides of this parliament, would want to remove the GST from health products of this type. I can fully understand that. Ms King interjecting— The SPEAKER: The member for Ballarat will desist. Mr ABBOTT: But, as the Leader of the Opposition well knows, the GST is a tax which is imposed for the states. It is spent by the states. Changes to the GST are absolutely a matter for the states and territories. If all the states and territories can agree, obviously we are happy to hear from them. So I suggest to the Leader of the Opposition that he might like to talk to the Premier of South Australia, he might like to talk to the Premier of Queensland and he might like to talk to the Premier of Victoria. If they all agree, well, then they can have a discussion with the premiers of Western Australia, New South Wales and Tasmania, and then all of them can have a discussion with the Commonwealth.