Mr FRYDENBERG (Kooyong—Treasurer) (14:52): Thank you very much, Mr Speaker, and I thank the member for Wentworth for his question. I had the opportunity to join him recently in his electorate to visit a small business to see how they had benefitted from JobKeeper and now their doors are open and they're continuing employ a significant number of staff. When the coalition came to government we took over from a Labor Party who had put in place more than $90 billion in higher taxes. We remember them: the carbon tax, the mining tax, higher taxes on superannuation, higher taxes on income earners. Since we've come to government, we've been cutting taxes—cutting taxes for families, cutting taxes for small businesses to their lowest level in 50 years. We've been putting in place the largest investment incentives, using the tax system, in Australia's history. The net result of our initiatives has helped drive the unemployment rate to 4.2 per cent, the lowest in more than 13 years, and now on a track to be the lowest in some 50 years. That is our economic record: cutting taxes and creating more jobs. But we can't put our economic recovery at risk with a Leader of the Opposition, a leader of the Labor Party, who believes in higher taxes. You see, Labor has opposed our tax cuts every step of the way. The Leader of the Opposition said that our tax cuts for families were the 'the top end of town'. He described families and small businesses as the top end of town. The Leader of the Opposition went to the last election supporting a retiree tax, a housing tax, more taxes on superannuation, more taxes on income earners and a tax on family business. Do you know what the Leader of the Opposition said about those taxes? That Labor had 'a strong mandate' for them. And he supported the carbon tax. He said he was determined to get on with it. He supported the mining tax and he said that the mining companies should pay for it. That was his language—language you can't walk away from. The Leader of the Opposition has also, at a previous Labor conference, moved a motion in favour of death duties—death duties! The SPEAKER: The Manager of Opposition Business on a point of order? Mr Burke: A point of order: the Treasurer has now gone to completely inventing things that are not true, going down a curious path of— The SPEAKER: The Manager of Opposition Business will go to the point of order. Mr Burke: The point of order is: how can it be relevant to a question when it's not his ministerial responsibility and it's not even true? How does that find its way into being allowed now in question time? The SPEAKER: The Manager of Opposition Business will resume his seat. The Manager of Opposition Business knows full well that I can't be an arbiter of fact as to whether something is true or not. The Manager of Opposition Business knows that. Mr Burke: I respect what you're saying in terms of you having to be the adjudicator of what is true and what is not, but you can make rulings about what is in the responsibilities of a minister, and this cannot be. The SPEAKER: The Leader of the House on the point of order. Mr Dutton: Firstly, it's very clear that the Leader of the Opposition is not a minister, so the point about ministerial responsibility, of course, has no relevance to him. If the Leader of the Opposition has a point to make in terms of claiming to have been misrepresented, there's a form of the House where that can be dealt with. That's after question time, not during the course of question time. Opposition members interjecting— The SPEAKER: I'm having trouble hearing the Leader of the House because of the interjections on my left. Mr Dutton: I'm very happy to speak up so those opposite can hear as well. This chamber is a contest of ideas and a test of character. If he doesn't want his character tested, he shouldn't be sticking his hand up for the job that he seeks. The SPEAKER: The Leader of the Opposition on a point of order on the point of order? Mr Albanese: Yes, exactly. My concern with where this is going, and it includes the comments just made by the Leader of the House, is that if it is in order for a question in question time to just ask for a general spray, where it is in order for people to say anything at all, then what will occur in this chamber in terms of the dignity of the House is not a situation which will bring this House's standing up but will reduce it further. We had a debate in this House at 12 o'clock today. It was relating to gender and behaviour, but we spoke about the need to lift standards, and this sort of stuff will just drag it— The SPEAKER: The Leader of the Opposition will resume his seat. What I would say, as I have previously said in the last year, referring particularly to the Jenkins report that we discussed so well and debated so well today in a respectful manner, is that I believe that the Australian parliament and the Australian people are looking for a greater degree of respect in this place—on that I do agree. In relation to the original point of order that was raised by the Manager of Opposition Business: when the question is asked about alternative approaches or alternative policies, the Treasurer is entitled to address any alternatives other than the government's, but I would remind the House that that should be done in a respectful manner and not by way of personal attacks. The Treasurer has the call. Mr FRYDENBERG: As I was saying about the leader of the Labor Party, previously he has said, 'I am pleased to move this resolution, calling upon the government to consider the imposition of an inheritance tax.' That is what the Leader of the Opposition has said previously to a Labor Party conference. No wonder the member for Fenner has said that the Albanese supporters were known as the 'Bolsheviks'. The Albanese supporters were known as the bolsheviks. (Time expired)