Mr SWAN (Lilley—Deputy Prime Minister and Treasurer) (15:01): This is a fundamental reform because we are— Opposition members interjecting— Mr SWAN: It just shows that you do not get it. The SPEAKER: The Treasurer will be heard in complete silence for the answer to the supplementary question. Mr SWAN: This is one of the most fundamental reforms that we could make to the tax system for small business. It has a very substantial benefit in terms of cash flow in the year that it is claimed and it also simplifies the system because it does away with complex depreciation schedules. So this is really welcomed by small business. This is one of the recommendations of the Henry review, and we are doing it in an affordable way. Mr Van Manen interjecting— The SPEAKER: The honourable member for Forde will remove himself from the chamber under the provisions of standing order 94(a). The member for Forde then left the chamber. Mr SWAN: Those opposite are acutely embarrassed by the fact that they have voted against this measure both in the House of Representatives and in the Senate, because it brings the benefits that I was talking about before. Mr Hartsuyker: I raise a point of order, Mr Speaker. The Treasurer is not being directly relevant to the question; the issue was the value of the write-off being $300 not the $6½ thousand claimed. The SPEAKER: The honourable member for Cowper will resume his seat. Has the Treasurer concluded? Mr SWAN: Yes.