My question is to the Treasurer. I remind the Treasurer of his statement that the government 'will never increase the rate or broaden the base of the GST or remove tax-free superannuation payments for the over-60s'. I also remind him of his statement last year that 'we have ruled death duties out'. Why did the Treasurer claim this morning, when asked about increases to income taxes, that he never rules anything in or out, when this is simply untrue?