21.   An INS official said he had accumulated the money through budget savings in his administration.

22.   But Crean said a Labor government would oppose the measures and make budget savings though cutting government spending on advertising and consultancies and cracking down on tax avoidance.

23.   Dini said the budget savings would come through additional receipts from an increase in value-added and other taxes, as well as for savings through cuts in expenditure.

24.   It will provide for some additional budget receipts from an increase in indirect taxes as well as for budget savings.