Tax Bonus for Working Australians Repeal
of Representatives, 12 December 2013
The Tax Bonus for Working Australians Repeal Bill 2013 (the bill) repealed
the Tax Bonus for Working Australians Act (No. 2) 2009 (the TBA), which
authorised the Commissioner of Taxation (the commissioner) to pay a tax bonus
to eligible tax payers. Eligible tax payers are those who paid tax in the
2007-08 income year and who had a taxable income of $100 000 or less.
The effect of the bill is that no further tax bonus payments could be
made by the commissioner.
The committee reported on the bill in its Second Report of the 44th
The bill was subsequently passed by the Parliament and received Royal Assent
on 27 May 2014.
Committee view on compatibility
Right to an adequate standard of
Impact of measure on low-income
The committee sought information on the income brackets of persons who would
have remained eligible for the payment, including what proportion of persons
would likely be low-income earners.
Parliamentary Secretary's response
For the Tax Bonus Repeal Bill, the Committee has expressed
concerns about whether the Bill may engage the right to social security and the
right to an adequate standard of living. The Committee has sought information
about the income of those affected by the repeal, including the proportion of
low income earners who may be affected.
The Bill ensures no further $900 stimulus payments are made
to taxpayers. The eligibility for the payment, including the proportion of low
income earners entitled to a payment, was established by the Tax Bonus/or
Working Australians Bill 2009.
The Government is comfortable the measures set out in the
Bill are compatible with human rights.
The committee thanks the Parliamentary Secretary to the Treasurer
for his response and has concluded its examination of the bill.
However, the committee notes that the Parliamentary Secretary's
response did not provide a detailed and evidence-based explanation for the
measures in accordance with the committee's usual expectations.
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