Mathias Cormann (WA, Liberal Party, Shadow Assistant Treasurer) Share this | Hansard source

The coalition does not oppose this bill. The bill makes the following changes to taxation laws. Schedule 1 exempts the outer regional and remote payments made under the Better Start for Children with Disability initiative from income tax. Schedule 2 gives an exemption from fringe benefits tax for transport from an employee's usual place of residence to their usual place of employment where the employee is an Australian resident employed in a remote area overseas under fly-in fly-out arrangements. Schedule 3 updates the deductible gift recipients list. They are part of the general housekeeping in relation to our taxation laws, which the coalition invariably supports. I do not propose to make any further comments in relation to this bill at this point; suffice to say we will not be opposing this bill.