Debate resumed from 8 October, on motion by Mr Costello:

That the bill be now read a second time.

upon which Mr Gareth Evans moved by way of amendment:

That all words after "That" be omitted with a view to substituting the following words:

"whilst not declining to give the Bill a second reading, the House:

(1)   notes that only a limited proportion of family types receive the full benefits of the so-called Family Tax Initiative;

(2)   expresses its concerns that other Budget measures leave the average Australian family $700 per annum worse off;

(3)   notes with concern that the Government is only returning to PAYE taxpayers a small proportion of bracket creep/fiscal drag revenue collections via this Bill; and

(4)   expresses its concern that this and other Budget-related measures have established very high Effective Marginal Tax Rates for non-working parents returning to the workforce".