DAVID SEYMOUR (Leader—ACT): Thank you, Mr Chair. I'd like to talk a little bit about these tax rates, from the point of view of small business. The Mt Eden Village is one of the life centres of the Epsom electorate that I'm proud to represent. I think a lot of people would say that the life centre of the Mt Eden Village is the iconic cafe of Frasers. Anyone who's been to Mt Eden will know the place that I'm talking about. Mt Eden Village is reeling, at the moment, on the news that Frasers may close. I happen to know the proprietors of Frasers—as a good local MP should know the people that are trying to do business and serve their customers and employ people and make the place a little bit vibrant. What they've said to me repeatedly is that they have been beaten down by four years of anti-business sentiment by this Government. The relevance of that to this particular piece of legislation is that income tax—a lot of people miss this, but income tax is a cost that businesses pay, because they are desperate to get people—hasn't helped that this Government closed the border for two years. They're desperate to get people in a tight labour market, and one of the costs that business faces when they try to employ people is that they have to pay those people, and those people have to pay income tax.