Mr GARETH EVANS —My question is addressed to the Treasurer. Is the Treasurer aware that on ABC-TV news last night unnamed `senior government sources' were reported as saying:

There's no way the GST would apply to health.

If you and your senior colleagues are prepared to rule out a GST on health services when you are talking anonymously to the press, why do you not do it here in the parliament where you can be held to account if you mislead? If you and your colleagues are prepared to rule out a GST on health services, why not on school and university fees about which you were also asked yesterday?

Mr COSTELLO (Treasurer) —As I said yesterday, and I say it again, these are trick questions. We know what the game is. It is the game that is played before every budget. It is the game in which they ask, `Will you rule this in? Will you rule that out?' If you take the position which we do that we will announce our budget on budget night, we will announce our plans when we are ready to do so. We do not play these little tricky games, and we do not intend to. I said that yesterday.

I do want to say something about being held accountable in the parliament. I do want to say something about the kind of people who put racial slurs on Prime Ministers and want to come into this parliament—

Mr Beazley —I rise on a point of order, Mr Speaker. It goes to relevance. This clearly has absolutely nothing to do with their leaking on GST matters around the gallery last night.

Mr SPEAKER —The Leader of the Opposition is not making a point of order. The first part was; the second part was not.

Mr COSTELLO —We do want to take up the second part of the question about being accountable to the parliament. We think it is important that you are accountable to the parliament. We think it is important that if you go and smear people and inflame racial tensions, you come in here and apologise.

Mr Beazley —I rise on a further point of order, Mr Speaker. The point of order is relevance. This line of answer has absolutely nothing to do with the question and is not even related to it.

Mr SPEAKER —The Treasurer will resume his answer directly related to the question put to him.

Mr COSTELLO —Of course I will, Mr Speaker. We on this side of the parliament want it to be known to the Australian people that we believe in tax reform. We support tax reform. There is only one political party that wants to preserve the current unfair tax system, and it is Labor. You had 13 years to try to reform the tax system. You squibbed it and you want to be elected so you can squib it again, and we will not let you do it.