Mr MORRISON (Cook—Treasurer) (14:30): We all remember that it was Mr Keating himself who was the proponent of option C for a consumption tax all those years ago and we do know that he opposed the changes to the tax system that were introduced by the Howard-Costello government, and I remember that those opposite never changed a jot of them—they never changed a jot of the changes to the tax system that were introduced by the Howard-Costello government over all the years they had to do that. Now the former Prime Minister and former Treasurer has made some very good points today. He says that higher taxing for higher spending is no way to support jobs and growth and to support growth in this economy. He also says that a higher rate of GST should not be used to fuel higher spending. This government has no such plans for that. This government has no plans for higher taxes for higher spending. Mr Champion interjecting— Ms Plibersek interjecting— The SPEAKER: The member for Wakefield and the member for Sydney, this is your final warning. Mr MORRISON: What this government contemplates as part of a broader debate is: how can we reduce the burden on Australians who are working and saving and investing, because the taxes on their earnings are getting higher and higher? Those opposite have no thought of empathy or compassion for those who are working more every day and have to pay higher taxes; no empathy whatsoever for small businesses who are working harder every day and are getting no relief in the tax system for their extra effort. On this side of the House we know that that is a priority, but you have to be able to pay for it. These are the decisions that governments have to make, and we are going through a very open process, we are consulting and we are trying to ensure that we have a growth-friendly tax system that supports jobs and supports growth.