Senator CARR (Victoria—Minister for Innovation, Industry, Science and Research) (14:10): Thank you. What I can say is that Mr Abbott's answer to manufacturing is to make it easier to sack workers—that is his approach: to sack workers. The best thing that Mr Abbott could do is to help those firms to support the government's new research and development tax credit. Opposition senators interjecting— The PRESIDENT: When there is silence, we will proceed. Senator CARR: Our programs reach many, many firms. Our tax scheme is the most powerful lever we have to spread the transformation of our economy. The benefits that exist under the taxation concession are aimed at specifically assisting small and medium sized firms as well as helping larger firms. We think it is a better use of the $1.8 billion of taxpayers' funds than the current arrangements. We are particularly keen to see that smaller firms, who dominate our manufacturing sector, are able to claim renewed benefits. The new tax credit will redistribute support in favour of those firms. It is a simpler, it is a fairer and it is a more accessible incentive for genuine R&D. (Time expired)