to do so on win-win basis, Senator Ludwig—a win-win basis where we can achieve real environmental outcomes, improve the efficiency of our soils, improve the efficiency of our farms, improve the efficiency of our electricity generators, get some real benefit for Australia for the long term and focus on the five per cent reduction target, rather than taxing 100 per cent of emissions as the government proposes to do and in the process pushing costs up for every Australian family and every Australian small business.