Katy Gallagher (ACT, Australian Labor Party, Minister for the Public Service) Share this | Hansard source

I'm not sure where your $400 million of savings comes from. We won't know the impact of this measure until all those tax returns are put through, because it's essentially revenue forgone. It's not a funded budget measure in the sense of appropriating cash for it. You've got a costing from the PBO. I haven't seen it, but I don't think there's any understanding or expectation that there is a $400 million underspend. We won't know that for some time. And I remind senators that those other measures that we have put in place are designed for small business and are implemented through this budget as well, in addition to this measure. This is over and above.