Mr FRYDENBERG (Kooyong—Treasurer) (14:40): I thank the member for Longman for his question. I had the opportunity to visit his electorate in recent weeks and do a small-business forum with him, and I recognise his experience and background in small business. The next election is only months away, and a key battleline will be tax. The coalition's values, its record and its policies speak to one thing: lower taxes. The same cannot be said about the Labor Party. We have, since coming to government, cut taxes for families. So somebody on $60,000 a year is paying $2,160 less tax today than they did when Labor was in office. We've cut taxes for small business down to their lowest level in 50 years, and we've put the biggest investment incentives through the tax system in Australia's history, all of which— Honourable members interjecting— The SPEAKER: The Treasurer will resume his seat. I'm going to issue a general warning. The interjections are too high. I don't need to issue a warning; I can act under 94(a) without issuing a warning. I've tried to be as lenient as I possibly can. All members have now been warned. The Treasurer has the call. Mr FRYDENBERG: Thank you, Mr Speaker. Our tax cuts have helped the Australian economy have a strong recovery from the biggest economic shock since the Great Depression. The fact is that unemployment today is at a 13-year low of 4.2 per cent, compared to 5.7 per cent when Labor was last in office. Our tax cuts have been opposed every step of the way by this Leader of the Labor Party—a leader of the Labor Party who has never held a Treasury portfolio, a leader of the Labor Party who attacked our tax cuts for families and called them 'the top end of town', a leader of the Labor Party who's too weak to stand up to the Greens and the unions, and a leader of the Labor Party who, every day of his political career, has stood for higher taxes. The Leader of the Labor Party has stood for a carbon tax. He's stood for a mining tax. He's advocated for a congestion tax. He advocated for higher superannuation taxes, higher income taxes, a housing tax, a retirees tax and a tax on family businesses. But most damning of all is the Leader of the Opposition—the Leader of the Labor Party—standing and advocating for death duties. Yesterday, in this House, he called that a lie, but this is what he said, in his own words, to Labor's centenary conference: 'Comrade Chair, I am pleased to move this resolution, which is calling on the government to consider the imposition of an inheritance tax.' The Leader of the Labor Party might want a fact-free election, but the fact is this Leader of the Labor Party stands for higher taxes— The SPEAKER: The Treasurer will resume his seat. Mr Burke interjecting— The SPEAKER: Did you have a point of order? The Treasurer has resumed his—I think he's completed his answer. Just before I call the member for Rankin, I want to reiterate that it is very difficult to hear anyone at the dispatch box when there is a wall of noise. I will act under 94(a). The difficulty I have is that everyone's wearing masks, and it's often hard to see whose mouths are moving. That shouldn't be a licence to carry on.