How George Brandis voted compared to someone who believes that the federal government should reduce the corporate (or company) tax rate for all corporations (not just for small business)

Division George Brandis Supporters vote Division outcome

7th Dec 2017, 4:08 PM – Senate Motions - Taxation - Cuts for Australian companies

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The majority voted against a motion introduced by Senator Cory Bernardi (SA), which means it failed.

Senator Fraser Anning (Qld) voted 'Yes' to this motion against the rest of his party, which voted 'No'. This is known as crossing the floor.

Motion text

That the Senate—

(a) notes that the Trump Administration has succeeded in passing, through both Houses of the Congress of the United States of America (US), over USD$1 trillion in company tax cuts over 10 years, including a cut in the corporate tax rate from 35% to potentially 20%;

(b) expresses concern that these US company tax cuts will affect Australian companies' global competitiveness;

(c) also notes the Australian Department of Treasury research, published earlier this month, revealing that if Australia's corporate tax rate was cut from 30% to 25% by 2026, there would be $30 billion in additional company tax revenue due to stronger economic growth, and increased GST revenue from additional consumer spending;

(d) further notes the recent comments of the Business Council of Australia and the Australian Chamber of Commerce and Industry supporting Australian company tax cuts; and

(e) supports tax relief for Australian companies to ensure our companies remain globally competitive.

absent Yes Not passed by a small majority

How "never voted" is worked out

Normally a person's votes count towards a score which is used to work out a simple phrase to summarise their position on a policy. However in this case George Brandis was absent during all divisions for this policy. So, it's impossible to say anything concrete other than that they have "never voted" on this policy.