Senator SHERRY (Tasmania—Minister Assisting on Deregulation and Public Sector Superannuation, Minister for Small Business and Minister Assisting the Minister for Tourism) (14:38): One of the major reforms for small business will be the improved tax write-offs. At present, small business can claim up to $1,000 for each individual investment article. We intend to increase that to $6,500 per investment. That is a major boost for small business, funded by the mining tax. We are proud of this reform, funded by the mining tax. The Liberal and National parties oppose the mining tax. I suspect they will come in here and vote for the improvements in depreciation, for write-offs for small business, but they have a problem—how will they fund these things should they ever be elected to government? Where are the Liberal and National parties going to obtain the revenue? They are going to oppose the mining tax, and they say at the moment they going to reverse it if they are ever elected to government. No wonder they have to find $70 billion in cuts to government expenditure. (Time expired)