Senator CORMANN (Western Australia) (14:00): My question is to the Minister for Finance and Deregulation, Senator Wong. Minister, why is the government claiming the $1.7 billion-plus flood tax and $4.5 billion in other new taxes, tax increases and revenue measures as if they were spending cuts? Isn't it true that, without those tax increases, the government's net spending actually increases over the forward estimates rather than decreases?