Repealing the carbon tax - repeal of the 2015-16 personal income tax cuts

This consultation process has now been completed.
Consultation Type
Exposure Draft

Key Documents

This consultation process was conducted by the Department of the Environment.

On 15 October 2013, the Government invited submissions on the exposure drafts of bills to repeal the carbon tax and related legislation. An accompanying consultation paper explained the content of the bills and sought feedback on any technical issues with the draft carbon tax repeal bills and transitional issues for liable businesses and other entities.

The Clean Energy (Income Tax Rates and Other Amendments) Bill 2013, which is part of this package of bills, amends the Clean Energy (Income Tax Rates Amendments) Act 2011 and the Clean Energy (Tax Laws Amendments) Act 2011 to repeal the second round of personal income tax cuts that were legislated to commence on 1 July 2015.

The second round of tax cuts were to be delivered by rolling more of the low-income tax offset into the statutory rates and thresholds, and were intended to compensate households for the transition to an expected higher floating carbon price. They are no longer necessary, as the carbon tax will be repealed.

There is no change to the first round of personal income tax cuts that commenced from 1 July 2012.


No submissions are currently available.