Senator WONG (South Australia—Minister for Finance and Deregulation) (14:09): I thank the senator for his question. Like many in this place—but, unfortunately, not those on the other side—he understands the importance of spreading the benefits of the boom for all Australians. The government is moving to put in place a minerals resource rent tax, the MRRT, with the intention of giving a boost to small business and a boost to the superannuation savings of working Australians. There is an absolute intention by this government to ensure that the benefits of the boom are spread widely. It was with some consternation that we found out today the Leader of the Opposition will be the first Liberal leader in living memory to vote against a tax cut for small business. Sadly, that is how Tony Abbott will go down in history. The party of Robert Menzies, the party of John Howard, which told us that they were the party of small business, will come into this chamber and into the other place and vote against a tax cut for small business. The Liberal Party are the party of wealthy miners, not small business. They are no longer the party of small business. But, even worse, what we are seeing—and I accept the position of the Australian Greens— Honourable senators interjecting— The PRESIDENT: Order! Senator Wong, resume your seat. There needs to be silence. Minister, continue. Senator WONG: Thank you, Mr President. We have heard in recent times the Leader of the Australian Greens put his view as to the party's position. I accept the Greens position; I do not agree with it, but I accept it. I accept that they do not believe in a lower company tax rate. But what is extraordinary is that the Liberal Party are lining up to vote with the Australian Greens to kill a company tax. Who would have thought that the Liberal Party of Australia and the National Party would line up with Senator Brown to try and kill a company tax cut! (Time expired)