Mr HOCKEY (North Sydney—The Treasurer) (14:31): The Treasurer is always right. And there was a Treasurer once who said, 'The government has returned the budget to surplus three years ahead of schedule and ahead of any other major advanced economy.' Chris Bowen said that. Mr Burke: Madam Speaker, I raise a point of order on direct relevance. There is no way the comments that the Treasurer is currently making are in any way relevant to the question he was asked. You ruled the other day— The SPEAKER: The member will resume his seat. I would say to the Manager of Opposition Business that when a question is asked, 'Is the Treasurer right after lunch or after dinner?' it is a very broad-ranging question, and he is quite relevant. The Treasurer. Mr HOCKEY: And, whilst I do not do that every day, there is a common theme here that the Treasurer is correct. I would say also to the honourable member for McMahon that he was the one that said, 'The problem with changing superannuation is that it creates uncertainty for and concern by people who are making voluntary contributions to their superannuation.' The member for McMahon said that only two years ago, when he gave a guarantee that he would not change superannuation for five years. So I would say to the honourable member for McMahon that our position is absolutely crystal clear: we are not going to introduce new taxes on superannuation. The Labor Party wants to introduce new taxes on superannuation. Ms Ryan interjecting— The SPEAKER: The member for Lalor will leave if she insists on interjecting. She is not in her seat. Mr HOCKEY: We are not changing the rules on superannuation. The Labor Party wants to change the rules on superannuation. How would you judge that commitment? Because we have not changed superannuation and the Labor Party did change superannuation—$9 billion worth of changes after the Labor Party gave a commitment in the 2007 election that they would not change superannuation, not one jot, not one tittle. Remember that? Not one tittle. Remember that? So I would say no wonder the member for Lilley is looking down at his Solitaire iPad and no wonder he has the member for Rankin lobbying on his behalf around the backbench for him to come back. You laugh; he is not laughing. He is burying his face in his Solitaire. I would say to the honourable member for McMahon: there is a clear point of difference between the coalition and the Labor Party. The Labor Party wants to tax superannuation and the coalition is totally opposed to that.