Dr CHALMERS (Rankin—Treasurer) (15:03): It's a very welcome opportunity and a very rare opportunity, indeed, to get a question from the shadow Treasurer, even though a budget was handed down from this dispatch box a couple of weeks ago. Mr Taylor interjecting— The SPEAKER: The member for Hume has asked his question. Dr CHALMERS: I saw the comments the industry minister made at the Fin Review gathering earlier today, and they are entirely consistent with the sorts of things we have been saying for some time. He said that the corporate tax system has a role to play in incentivising manufacturing capital. It might just have dawned on those opposite that that was a central feature of the budget two weeks ago—to use the tax system to incentivise the kind of investment and production we want to see, to power the good, secure, well-paid jobs of the future in industries like manufacturing. I say, in addition to that, that the industry minister and I, the energy minister, the resources minister, the Prime Minister, the infrastructure minister and others have worked very closely to put together a tax package in this budget that we're very proud of. We're very proud of it because it recognises we can use the tax system and tax breaks for corporate Australia to incentivise a future made in Australia. A large proportion—indeed, most—of the $23 billion of the Future Made in Australia package that I announced from this dispatch box almost exactly two weeks ago was about company tax reform in the form of production tax credits. In addition to that—and here I pay tribute to the small business minister—we're also extending the instant asset write-off for small business, also in the company tax system. I think it says something about the absolute bin fire of incoherence and incompetence on that side of the House that at the same time as the— The SPEAKER: The Treasurer will pause. Government members interjecting— The SPEAKER: Order, members on my right! I want to hear from the member for Hume. Mr Taylor: Relevance—it was a very specific question on a very specific policy. If he doesn't have the authority to answer the question, he should just sit down. Mr Burke: It was a specific question on a specific area of policy, and the Treasurer is being specifically relevant to it. The SPEAKER: The Treasurer wasn't asked about alternative policies. He wasn't asked about the opposition. He wasn't asked about the shadow— Honourable members interjecting— The SPEAKER: Order! He's not entitled to critique the opposition policy. He can talk about the government policy which he was asked about, but— Mr Dutton interjecting— The SPEAKER: Order, Leader of the Opposition! Mr Dutton interjecting— The SPEAKER: No, nice try—resume your seat. We've dealt with the point of order. It is not an opportunity to critique the opposition. The Treasurer will return to the question. Dr CHALMERS: The irony of being asked about coherence by two guys who can't explain a budget reply which was given two weeks ago—my god. Give me a break! The SPEAKER: The Treasurer will return to the question or resume his seat. Dr CHALMERS: I'm asked about the company tax system. I'm asked about the industry minister's remarks earlier today. I'm asked about incentivising production and investment in manufacturing. We are doing those things. That's a key part of the budget. That's the point I made at the very beginning of my answer. I have been proud to work with the industry minister and with the other colleagues to put together a package which is all about using the tax system to power the good, secure, well-paid jobs that we want to see in communities right around Australia so that we can build that future made in Australia together.