Mr DUTTON (2:45 PM) —My question is addressed to the Minister for Small Business and Tourism. Would the minister confirm to the House that the government will not be introducing any new taxes on small business? Is the minister aware of any alternative policies?

Mr HOCKEY (Minister for Small Business and Tourism) —I would like to thank the member for Dickson for his question and his knowledge. He is a great representative for Dickson, and he is a very fine man as well. I can confirm that the Liberal-National coalition will not be introducing new taxes or increasing taxes on Australia's 1.1 million small businesses. That is because we believe in lower taxes. That is why we abolished wholesale sales tax. That is why we abolished provisional tax. That is why we effectively halved capital gains tax. That is why we reduced income tax. That is why we put in place the small business rollover relief on capital gains tax. That is why we have abolished the indexation of fuel excise. That is why we have such a low collection of tax by the federal government compared to GDP—because the coalition believes in less tax. The Labor Party believes in more tax.

I have been asked for alternative views on this. The most obvious alternative view has come from the member for Rankin. I am disappointed that he is not in the place. The member for Rankin has constantly backed up my observations that the Labor Party intends to introduce a national payroll tax to pay for its employee entitlement prospects. The Prime Minister has been exhorting us all to look not at what Labor says but at what it does. Yesterday in the House the member for Rankin said that it is a myth:

... ... ...

Yesterday in this place the member for Rankin said there is no policy proposal for a national portable long service leave scheme. That seems at odds. Firstly, it was at odds because we know the position of the ACT government. I quote from the Canberra Times, which says that Chief Minister John Stanhope and ACT industrial relations minister Katy Gallagher are:

Yesterday in this place the member for Rankin said that the ACT government has no plans for the portability of long service leave—and the Chief Minister of the ACT has said he is drawing up his own bill. I remind the member for Rankin—

Mr McMullan —He did not say that at all!

Mr HOCKEY —and I am happy to remind the member for Fraser as well—that yesterday in the House he said:

I went to the Labor Party web site. Item 76 of the national policy platform of the Labor Party, passed in January, says:

So the Labor Party's own national policy platform, passed this year, says that the Labor Party is going to introduce portability of long service leave.

Dr Emerson —You're making it up!

Mr HOCKEY —I am happy to table it. Yesterday in this place, the member for Rankin said:

It gets better. The member for Rankin might plead memory loss on this—he might have short-term memory problems—but it gets better. An amendment was moved to the Labor Party national platform. That amendment says:

I thought about that—an amendment, specifically insisting that the Labor Party have a policy to introduce portability of long service leave—and I asked myself: who would move that amendment? Mover: Craig Emerson. Seconder: Jeffrey Lawrence. Amendment 145A, chapter 3. The member for Rankin came into this place yesterday and said that the Labor Party have no plans to introduce portability of long service leave, yet the ACT Chief Minister is drawing up legislation, the national platform of the Labor Party says it is Labor Party policy and the member for Rankin moves the amendment himself on the floor of the Labor Party national convention. It just goes to prove: do not listen to what the Labor Party say; look at what they do.