Senator SHERRY (Tasmania—Minister Assisting on Deregulation and Public Sector Superannuation, Minister for Small Business and Minister Assisting the Minister for Tourism) (14:15): About two-thirds of the 6½ million Australians who will benefit from the new income tax claims system will have a taxable income of less than $50,000. We also should not forget a couple of important superannuation measures. Firstly, we will be effectively abolishing the contributions tax by rebating, for those Australians who earn less than $37,000, the 15 per cent contributions tax that is payable on superannuation contributions. The Liberal-National Party have not signed up to this measure. They have signed up to the superannuation guarantee but they have not signed up to any of these other measures. Senator Carol Brown: Shame! Senator SHERRY: It is a shame. They are effectively arguing that taxes on small business should be increased. They are effectively arguing that taxes on superannuation contributions should be increased. They have failed to sign up to these very significant measures. (Time expired)