I'm asked about cash flow. These are very simple concepts: earnings above $3 million, a concessional tax but a tax rate of 30 per cent; earnings on assets below $3 million, 15 per cent. It is still concessional. The reason that we are doing it is to ensure the integrity of the superannuation system and to plug the $1 trillion worth of debt that the mob over there have left us.

Honourable members interjecting—