Malcolm Turnbull (Wentworth, Liberal Party, Prime Minister) Share this | Hansard source

The opposition knows and the Australian people know that we are a party of lower taxation. We stand for encouraging investment, encouraging employment and supporting the Australian economy as it grows and delivers the opportunities Australians need.

At the last election the Labor Party went in with a daily double of an increase in capital gains tax and an outlawing—a banning—of negative gearing, each of which was absolutely calculated and designed to undermine investment and undermine employment. We opposed those measures then and we oppose them today.

See this speech in context