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senate vote 2018-06-20#19
Edited by
mackay staff
on
2023-06-30 10:07:06
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Title
Bills — Treasury Laws Amendment (Personal Income Tax Plan) Bill 2018- Treasury Laws Amendment (Personal Income Tax Plan) Bill 2018 - in Committee - Labor amendments
Description
<p class="speaker">Scott Ryan</p><p>The question now is that amendments (1), (3), (4), (6) and (8) to (11) on sheet 8449, amendments (1) to (7) on sheet 8431, amendments (2), (13), (15), (17) and (19) on sheet 8449, and amendments (1) to (3), (5), (7), (9) and (10) on sheet 8450, circulated by the opposition, be agreed to.</p><p class="italic"> <i>Opposition's circulated amendments—</i></p><p class="italic">(1) Clause 2, page 2 (table item 3), omit the table item.</p><p class="italic">(3) Schedule 1, heading, page 3 (line 2), omit "and Low Income tax offset".</p><p class="italic"> <i>[consequential—Low Income tax offset]</i></p><p class="italic">(4) Schedule 1, item 1, page 3 (lines 7 and 8), omit "and Low Income tax offset".</p><p class="italic"> <i>[consequential—Low Income tax offset]</i></p><p class="italic">(6) Schedule 1, page 9 (line 12), omit the heading.</p><p class="italic"> <i>[consequential—section</i> <i>159N rebate]</i></p><p class="italic">(8) Schedule 1, item 6, page 9 (lines 20 to 22), omit the item, substitute:</p><p class="italic">6 Section 13 -1 (table item headed " low income earner " )</p><p class="italic">Omit:</p><p class="italic">substitute:</p><p class="italic"> <i>[consequential—section</i> <i>159N rebate]</i></p><p class="italic">(9) Schedule 1, item 7, page 10 (lines 1 to 4), omit the item.</p><p class="italic"> <i>[consequential—section</i> <i>159N rebate]</i></p><p class="italic">(10) Schedule 1, page 10 (line 5), omit the heading.</p><p class="italic"> <i>[consequential—Low Income tax offset]</i></p><p class="italic">(11) Schedule 1, items 8 and 9, page 10 (lines 6 to 15), omit the items.</p><p class="italic"> <i>[consequential—Low Income tax offset]</i></p><p class="italic">(1) Schedule 1, item 1, page 3 (lines 24 and 25), omit "2018-19, 2019-20, 2020-21 or 2021-22 income year", substitute "2018-19 income year or a later income year".</p><p class="italic"> <i>[Low and Middle Income tax offset]</i></p><p class="italic">(2) Schedule 1, item 1, page 4 (lines 5 and 6), omit "2018-19, 2019-20, 2020-21 or 2021-22 income year", substitute "2018-19 income year or a later income year".</p><p class="italic"> <i>[Low and Middle Income tax offset]</i></p><p class="italic">(3) Schedule 1, item 1, page 4 (lines 17 and 18), omit the note.</p><p class="italic"> <i>[consequential—Low and Middle Income tax offset]</i></p><p class="italic">(4) Schedule 1, item 1, page 4 (line 20) to page 5 (line 2), omit subsection 61-107(1), substitute:</p><p class="italic"> <i>General rule—2018</i> <i>-2019 income year</i></p><p class="italic">(1) The amount of your *tax offset for the 2018-19 income year is set out in the following table in respect of the following income (your <i>relevant income</i>):</p><p class="italic">(a) if you are an individual—your taxable income for the income year;</p><p class="italic">(b) if you are a trustee—the amount of the share of *net income referred to in subsection 61-105(2).</p><p class="italic"> <i>[Low and Middle Income tax offset]</i></p><p class="italic">(5) Schedule 1, item 1, page 5 (after line 2), after subsection 61-107(1), insert:</p><p class="italic"> <i>General rule—2019</i> <i>-20 income year and later income years</i></p><p class="italic">(1A) The amount of your *tax offset for the 2019-20 income year or a later income year is set out in the following table in respect of the following income (your <i>relevant income</i>):</p><p class="italic">(a) if you are an individual—your taxable income for the income year;</p><p class="italic">(b) if you are a trustee—the amount of the share of *net income referred to in subsection 61-105(2).</p><p class="italic"> <i>[Low and Middle Income tax offset]</i></p><p class="italic">(6) Schedule 1, item 1, page 5 (line 4), omit "subsection (1)", substitute "subsections (1) and (1A)".</p><p class="italic"> <i>[consequential—Low and Middle Income tax offset]</i></p><p class="italic">(7) Schedule 1, item 1, page 5 (line 23), omit "subsection (1)", substitute "subsections (1) and (1A)".</p><p class="italic"> <i>[consequential—Low and Middle Income tax offset]</i></p><p class="italic">(2) Clause 2, page 2 (table items 5 and 6), omit the table items.</p><p class="italic"> <i>[consequential—tax rates]</i></p><p class="italic">(13) Schedule 2, item 2, page 13 (lines 11 to 13), omit the table dealing with tax rates for resident taxpayers for the 2018-19, 2019-20, 2020-21 or 2021-22 year of income, substitute:</p><p class="italic"> <i>[tax rates]</i></p><p class="italic">(15) Schedule 2, item 5, page 15 omit the table dealing with tax rates for non-resident taxpayers for the 2018-19, 2019-20, 2020-21 or 2021-22 year of income, substitute:</p><p class="italic"> <i>[tax rates]</i></p><p class="italic">(17) Schedule 2, item 9, page 16 (lines 8 to 10), omit the table dealing with tax rates for working holiday makers for the 2018-19, 2019-20, 2020-21 or 2021-22 year of income, substitute:</p><p class="italic"> <i>[tax rates]</i></p><p class="italic">(19) Schedule 2, Part 3, page 20 (line 1) to page 21 (line 12), omit the Part.</p><p class="italic"> <i>[consequential—tax rates]</i></p><p class="italic">______________</p><p class="italic">(1) Clause 2, page 2 (table item 5, column 1), omit ", Division 1".</p><p class="italic"> <i>[consequential—tax rates]</i></p><p class="italic">(2) Clause 2, page 2 (table item 6), omit the table item.</p><p class="italic"> <i>[consequential—tax rates]</i></p><p class="italic">(3) Schedule 2, item 2, page 13 (line 14) to page 14 (line 2), omit the table dealing with tax rates for resident taxpayers for the 2022-23 or 2023-24 year of income, substitute:</p><p class="italic"> <i>[tax rates]</i></p><p class="italic">(5) Schedule 2, item 5, page 15 (lines 3 to 5), omit the table dealing with tax rates for non-resident taxpayers for the 2022-23 or 2023-24 year of income, substitute:</p><p class="italic"> <i>[tax rates]</i></p><p class="italic">(7) Schedule 2, item 9, page 16 (lines 11 to 13), omit the table dealing with tax rates for working holiday makers for the 2022-23 or 2023-24 year of income, substitute:</p><p class="italic"> <i>[tax rates]</i></p><p class="italic">(9) Schedule 2, heading to Division 1 of Part 3, page 20 (line 2), omit the heading.</p><p class="italic"> <i>[consequential—tax rates]</i></p><p class="italic">(10) Schedule 2, Division 2 of Part 3, page 20 (line 20) to page 21 (line 12), omit the Division</p><p class="italic"> <i>[consequential—tax rates]</i></p> <p class="speaker">Penny Wong</p><p>Could I just briefly make two points. I appreciate that you're giving me some leeway to do so, so I will be brief. The first is that these include the amendments which proposed Labor's bigger, better and fairer tax plan, so I just draw that to the attention of the chamber given that Senator Cormann made some inaccurate statements earlier today.</p><p>In light of that, what I'd also say to you, Mr President, is that there is a distinct possibility there may be senators who wish to vote differently on items (1) to (3), (5), (7), (9) and (10) on sheet 8450. These are items that fill a gap in the tax law as a result of the Senate's earlier decision to omit step 3 of the government's plan from the bill. They implement the step 2 tax rates for 2024-25 and later income years rather than leaving no rates in place, and they make associated consequential amendments. So I would invite you to consider putting those items that I've identified in that contribution separately.</p> <p class="speaker">Scott Ryan</p><p>If any senator requests that any item be put separately, I will put them separately, but they must vote differently on the item they requested to be put separately to other items. Are there any requests from any senators who wish to vote on items differently?</p> <p class="speaker">Peter Whish-Wilson</p><p>Yes, Mr President, there are. In relation to this, we wish to split out amendments (1) to (7) on sheet 8431 and vote on that separately to the other amendments before the chair.</p> <p class="speaker">Scott Ryan</p><p>Okay. What I will do is read it out again so that we are clear on the amendments that are being put. The question now is that amendments (1), (3), (4), (6) and (8) to (11) on sheet 8449, amendments (2), (13), (15), (17) and (19) on sheet 8449, and amendments (1) to (3), (5), (7), (9) and (10) on sheet 8450 circulated by the opposition be agreed to.</p> <p class="speaker">Jacinta Collins</p><p>Mr President, I'm aware that some of the other senators who indicated positions to us may not have had sufficient time to understand which ones are in that batch. Could you repeat that again, please.</p> <p class="speaker">Scott Ryan</p><p>Senator Collins, I have offered senators the opportunity. Senator Whish-Wilson has indicated he would like some matters dealt with separately because he would like to vote differently on that to the others. No-one else has taken advantage of that opportunity, so I'm going to put it as I read it out just then. The question now is that amendments (1), (3), (4), (6) and (8) to (11) on sheet 8449, amendments (2), (13), (15), (17) and (19) on sheet 8449 and amendments (1) to (3), (5), (7), (9) and (10) on sheet 8450, circulated by the opposition, be agreed to.</p> -
- The majority voted against amendments (1), (3), (4), (6) and (8) to (11) on [sheet 8449](https://parlinfo.aph.gov.au/parlInfo/search/display/display.w3p;query=Id:legislation/billhome/display.w3p;query=Id%3A%22legislation%2Famend%2Fr6111_amend_e8de06e6-6157-43e2-b230-d3955c1c3efb%22;rec=0), amendments (2), (13), (15), (17) and (19) on [sheet 8449](https://parlinfo.aph.gov.au/parlInfo/search/display/display.w3p;query=Id:legislation/billhome/display.w3p;query=Id%3A%22legislation%2Famend%2Fr6111_amend_e8de06e6-6157-43e2-b230-d3955c1c3efb%22;rec=0) and amendments (1) to (3), (5), (7), (9) and (10) on [sheet 8450](https://parlinfo.aph.gov.au/parlInfo/search/display/display.w3p;query=Id:legislation/billhome/display.w3p;query=Id%3A%22legislation%2Famend%2Fr6111_amend_b5916d2c-7d59-4611-861b-38c50fd5bb85%22;rec=0), which means they failed. All of these amendments were introduced by South Australian Senator [Penny Wong](https://theyvoteforyou.org.au/people/senate/sa/penny_wong) (Labor).
- These amendments were on the subject of the Low Income Tax Offset, the section 159N rebate and the proposed tax rates more generally, however there was no time given during the Committee stage to discuss them in any detail.
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