Mr MORRISON (Cook—Treasurer) (14:29): I thank the member for Swan for his question. There is no stronger advocate or person in this place who has a better understanding of what it takes for small businesses to succeed than the member for Swan. He will be pleased, as small businesses all around the country will be, that the instant asset write-off has been extended for a further year—that successful program begun many years ago under this government to ensure that small businesses can invest in their businesses and grow their businesses. This is an important part of a tax approach that this government has taken, which says that the money that is paid to the government in tax is paid by taxpayers. That's who pays the taxes. Opposition members interjecting— Mr MORRISON: Those opposite say, 'Really?' as if they seem to understand this. Why is it that, when we give tax cuts to business, they call it a giveaway? What are we giving away exactly? It's their own money, you Muppet! It's their own money! Honourable members interjecting— Mr MORRISON: We have another one. The SPEAKER: Order! Mr MORRISON: Through you, Mr Speaker, I apologise. The SPEAKER: The Treasurer is using, certainly, undesirable language. In terms of the demeanour of the House, there are many on my right who don't like it when it comes back at them. It would be easier if the Treasurer didn't use that term. Mr MORRISON: Thank you. The point we're making, which those opposite should listen carefully to, is that when you provide company or indeed personal income tax relief, all you're doing is allowing people who earn that money to keep it. It's not the government's money; it belongs to those who earned it, and that's what we on this side of the House believe. Those on that side of the House think they own everything in your pocket, that they have an entitlement to collect it all and that, what they're good enough to let you keep, you should be thankful for! That's not what the Liberal and National parties believe. That's what the Labor Party believe. That's why they refuse to be constrained on their taxes. We know that the shadow Treasurer—when he became the shadow Treasurer many years ago back in 2013—went proudly to the National Press Club and said that the key test for the government is that they don't allow taxes to rise above 23.7 per cent. He's backflipped on that like he's backflipped on everything he believes in when it comes to someone with an interest in economic policy. If there's a wind blowing outside, the shadow Treasurer better not go outside, because he'll be changing his mind in a heartbeat, because he can never keep to any position! You have to keep guard rails on your tax and on your spending at 23.9 per cent. When you go above that, that's too much tax. We believe too much tax is too much tax, that it suffocates the economy. The Labor Party are going to put a tax burden of over $200 billion on the Australian economy. That is like a snake eating itself from the tail! That's the image they should put on the front of their tax plan, because that's what they will do to the Australian economy if they ever get the chance!