My question is to the Minister representing the Prime Minister, Senator Wong. First, small businesses had to deal with out-of-control inflation, and then they had to deal with increasing electricity bills, when you told them they would cost less. Now, the Labor government has decided to continue its war on small business, introducing a small-business tax on trusts that could cost small and family businesses over $10 billion in restructuring fees. Would you agree with one of your own colleagues, who said, 'Small business is doing it very tough, and we aren't doing enough for them'?

Firstly, the senator reminds us about energy costs, and I would remind her that she voted against energy bill relief. Let's remember that. Senator Ruston and others voted against energy bill relief. Secondly, I remind the senator that 90 per cent of small businesses are not affected by these changes. I would also remind the senator that the government has provided more than $3.8 billion in new practical measures to ensure that businesses do have support in these challenging times, and they include a permanent $20,000 instant asset write-off tax, a permanent two-year loss carry-back and introducing loss refundability for start-ups. I would also note that sole traders—the 1.5 million sole traders—would be amongst those many Australians eligible for the working Australians tax offset.

But I tell you what Senator Ruston is not being up front about with small businesses with farmers and certainly not with her colleagues, and that is the extent to which she is racking up the bill that they are going to have to pay before the next election with either higher deficits, higher taxes or more spending cuts. I wonder: where are the fiscal conservatives when Senator Ruston, as we've heard, says: 'We should do what the Greens do. We should make sure that there's another $3 billion savings which is not able to be reinvested in aged care'? And I wonder: where are the fiscal conservatives inside the Liberal Party, as the moderates put you into an unsustainable fiscal position?

You have seen this movie before. You have seen this movie before with Senator Hume. You've seen this movie before with Senator— (Time expired)

Senator Ruston, first supplementary?

I stand with Australia's pensioners. Senator, one Labor MP has told journalists that your government's trust tax has made small-business owners, like tradies, feel like the government is coming after them. When will your government decide to stop coming after small businesses and axe your new tax on trusts that small businesses rely on?

(—) (): I'll take the comment at the beginning of the question, because Senator Ruston is now trying to run a political line. What she has to explain to her colleagues is where she is going to find the $3 billion that she is saying should not be invested in aged care. What is she going to do in the shadow ERC when she comes forward and says, 'We need more funding for aged care, but we didn't want that savings because we had to line up with Senator Allman-Payne from the Greens'? For the life of me, I do not understand where the fiscal conservatives are on the other side. I do not understand why the drys over there are allowing the moderates to completely eviscerate your economic and fiscal credentials. Where do you think this ends? This ends with Senator Hume at the last election: higher taxes, higher deficits. (Time expired)

Senator Ruston, when you asked your question, it was in almost silence. There was a little bit of noise from your side, but others in the chamber were completely silent. The minute Senator Wong got to her feet there was disorder, particularly on the left, but it was not only the left but on the right as well. Let's see, for this last question, if you can ask it in silence and we can have an answer in silence. Senator Ruston, second supplementary?

Is your government deciding to attack small businesses because, as one of your own colleagues has said, 'we have a small business minister who knows nothing about small business'?

Senator Ruston, if the question goes to what has occurred in relation to small business under this government, as I said yesterday, there are more small businesses today than when we came to government. There are more. There are more active small businesses since we came to government, and there was an increase in the number of small businesses in the last financial year. I know that is your rhetoric, and I know you want to engage in some personal attacks, but the reality is the majority of small businesses do not utilise trust structures. The majority of small businesses are not affected by this change in any given year, and many small businesses, including sole traders, will benefit from the tax cuts. But what I'd say to you, Senator Ruston, is that you, along with Senator Hume, are leading the coalition into the same trap that you fell into at the last election—higher taxes or high deficits—and I do not know why your colleagues allow you to— (Time expired)

I ask that further questions be placed on the Notice Paper.