Mrs ELLIOT (Parliamentary Secretary for Trade) (1:14 PM) —In relation to the Tax Laws Amendment (2010 Measures No. 4) Bill 2010 we have had some provisions outlined today. I would like to comment on some of the comments made earlier by the member for Makin, in particular the provisions of the tax laws amendments and the need to have those requirements in place and how important those particular amendments are. Without a doubt, the ones he mentioned and the applicability of those are very important. When we look at tax laws amendments and many that the government have put forward since being in government we have certainly seen some major advances in improving our tax system. We continue to do that by ensuring that we approach issues like economic prosperity and job security for people and by implementing cost-of-living measures. We certainly know how important tax laws amendments are, particularly for everyday Australians. The government have been very committed to ensuring that we have very good tax laws in place. I am happy to speak about many of the actions that the government have taken on tax amendments in terms of cost-of-living improvements for many Australians and about how we have been very committed to ensuring that people can access better cost-of-living initiatives by understanding the pressures that are on many Australians and the situations they face. We made that commitment and we will continue to do so, to ensure that Australians can access better initiatives in relation to their cost-of-living expenses. I reiterate the outstanding job the government have done since we have been in government.

Mr Zappia —We certainly have.

Mrs ELLIOT —We certainly have. I commend the bill to the House.