Scott Ryan (President) Share this | Hansard source

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.

Opposition's circulated amendments—

(1) Clause 2, page 2 (table item 3), omit the table item.

(3) Schedule 1, heading, page 3 (line 2), omit "and Low Income tax offset".

[consequential—Low Income tax offset]

(4) Schedule 1, item 1, page 3 (lines 7 and 8), omit "and Low Income tax offset".

[consequential—Low Income tax offset]

(6) Schedule 1, page 9 (line 12), omit the heading.

[consequential—section 159N rebate]

(8) Schedule 1, item 6, page 9 (lines 20 to 22), omit the item, substitute:

6 Section 13 -1 (table item headed " low income earner " )

Omit:

substitute:

[consequential—section 159N rebate]

(9) Schedule 1, item 7, page 10 (lines 1 to 4), omit the item.

[consequential—section 159N rebate]

(10) Schedule 1, page 10 (line 5), omit the heading.

[consequential—Low Income tax offset]

(11) Schedule 1, items 8 and 9, page 10 (lines 6 to 15), omit the items.

[consequential—Low Income tax offset]

(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".

[Low and Middle Income tax offset]

(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".

[Low and Middle Income tax offset]

(3) Schedule 1, item 1, page 4 (lines 17 and 18), omit the note.

[consequential—Low and Middle Income tax offset]

(4) Schedule 1, item 1, page 4 (line 20) to page 5 (line 2), omit subsection 61-107(1), substitute:

General rule—2018 -2019 income year

(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 relevant income):

(a) if you are an individual—your taxable income for the income year;

(b) if you are a trustee—the amount of the share of *net income referred to in subsection 61-105(2).

[Low and Middle Income tax offset]

(5) Schedule 1, item 1, page 5 (after line 2), after subsection 61-107(1), insert:

General rule—2019 -20 income year and later income years

(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 relevant income):

(a) if you are an individual—your taxable income for the income year;

(b) if you are a trustee—the amount of the share of *net income referred to in subsection 61-105(2).

[Low and Middle Income tax offset]

(6) Schedule 1, item 1, page 5 (line 4), omit "subsection (1)", substitute "subsections (1) and (1A)".

[consequential—Low and Middle Income tax offset]

(7) Schedule 1, item 1, page 5 (line 23), omit "subsection (1)", substitute "subsections (1) and (1A)".

[consequential—Low and Middle Income tax offset]

(2) Clause 2, page 2 (table items 5 and 6), omit the table items.

[consequential—tax rates]

(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:

[tax rates]

(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:

[tax rates]

(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:

[tax rates]

(19) Schedule 2, Part 3, page 20 (line 1) to page 21 (line 12), omit the Part.

[consequential—tax rates]

______________

(1) Clause 2, page 2 (table item 5, column 1), omit ", Division 1".

[consequential—tax rates]

(2) Clause 2, page 2 (table item 6), omit the table item.

[consequential—tax rates]

(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:

[tax rates]

(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:

[tax rates]

(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:

[tax rates]

(9) Schedule 2, heading to Division 1 of Part 3, page 20 (line 2), omit the heading.

[consequential—tax rates]

(10) Schedule 2, Division 2 of Part 3, page 20 (line 20) to page 21 (line 12), omit the Division

[consequential—tax rates]