Mr ABBOTT (Warringah—Prime Minister) (14:38): I accept that this is a very important issue, and I welcome this question from the Leader of the Opposition. The government has not put this subject on the table. Opposition members interjecting— The SPEAKER: Order, those on my left! The Prime Minister has been asked a question. Listen without continuous interjection. Mr ABBOTT: One of the states has put this on the table. A number of the other states have put other proposals on the table. To their credit, none of the states have ruled things in or out at this point in time. To their credit, the states are prepared to have a mature debate about our tax system. Why is everyone prepared to have a mature debate about tax except the federal opposition? All the federal opposition has is one long complaint and one long whinge. That is all the opposition has here—just one long complaint. It has nothing constructive, no proposals of its own— Mr Burke: Mr Speaker, I rise on a point of order. The question contains no political argument. The question could not be more specific about whether or not the Prime Minister will rule out the increase. When it is so specific, we should be able to get a directly relevant answer. The SPEAKER: The question was about the goods and services tax. The Prime Minister's answer has been— Ms Chesters interjecting— The SPEAKER: I am sorry, but I am not going to be interjected on by you, Member for Bendigo, when your own Manager of Opposition Business has asked me to rule. I know you interject a lot but, when there is a ruling, can you please listen. The Prime Minister was asked a question about the goods and services tax. He has been relevance through his answer. He commenced his answer precisely on the topic and he is now still talking about the goods and services tax and tax reform. The Prime Minister is being relevant, and I ask him to continue his answer. Mr ABBOTT: I am not going to rule out a sensible discussion on a better tax system in this country. Frankly, if members opposite had a skerrick of real commitment to a Australia, they would not rule it out either. As far as this government are concerned, taxes should be lower, simpler and fairer. That is what we want. We are prepared to consider sensible, constructive contributions from the states and from other people, provided overall they are contributing to a tax system where taxes are lower, simpler and fairer. That is what every Australian should want. Why should we be scared of a debate about a system that is fairer, more efficient, creates more jobs and makes our economy grow faster? I say to members opposite: let's have a proper debate. Just for once, let's have a debate and not just a complaint.