Larissa Waters (Queensland, Australian Greens) Share this | Hansard source

I rise to speak on the Treasury Laws Amendment (GST Low Value Goods) Bill 2017. My particular interest relates to the tampon tax. This bill is the first opportunity we have had in a few years to finally review the unfair and, frankly, sexist tax on women's bodies. We have circulated amendments that would remove the GST on sanitary items—hopefully all senators have that before them.

What might be of particular interest is new costings from the PBO which show that the removal of the tampon tax would cost approximately $115 million. The revenue that would be raised by this bill, should it pass the parliament, is about $300 million. Previously, the states have said, 'We can't afford to take this unfair, sexist tax off women's bodies because where's the revenue going to come from?' This bill provides the revenue—about $300 million. If the states were to agree along with this chamber to take the tampon tax off, they would still be almost $200 million ahead. They would be $185 million ahead. So there is no revenue excuse anymore for anyone in this chamber or for the last remaining states to say that they cannot afford to take this sexist, discriminatory tax off women's bodies.

The tampon tax is a tax on women's bodies. It is a biological function. The GST is meant to be on luxury goods. It is no luxury to have periods every month, and why we should be taxed for a necessary item—it is certainly not an optional item—when other things like condoms, lubricants or even sunscreens, for that matter, are GST-free. This is clearly a sexist tax that has a disproportionate impact on women. Only we have to pay for these items, yet condoms and lubricants are GST-free.

This is a great opportunity to build on the work that has been done on this issue over many decades. In fact, this is Labor Party policy, and I am looking forward to the Labor Party supporting these amendments and, I hope, to the government supporting these sensible amendments as well. Joe Hockey said on Q&A in 2015 in a response to a question from a young woman, Subeta Vimalarajah, that he would look at removing the GST from tampons. Of course, it then went to COAG and, in fact, half the states and territories said: 'Great! We think this is a good idea to get rid of this sexist, discriminatory tax.' There are a few states and territories holding out. I have again written to them and asked them to reconsider in light of the fact that this bill would provide them the revenue to cover any shortfall.

We actually have a chance at reform here. It has been Greens policy for many decades to abolish this sexist tax and to make sure that women are not being penalised for the sanitary items we have to purchase every month. Apparently, this is Labor Party policy. We have seen some willingness from government members in the past to say that they too think this is unfair and that they are happy to look at it. Now is our opportunity to do so. Now is our opportunity to finally say that women should not be punished for our biology and we should not be unfairly taxed on items that are a necessity.

We already have a huge wealth inequality gap, we are already behind on superannuation and we are already behind in terms of the gender pay gap. The facts are really clear: we do not need yet another tax on our biology to further worsen that financial inequality. So I would urge all members in the chamber to support these Greens amendments to abolish the tampon tax and to finally remove that vestige of sexist discriminatory policy from our tax laws.