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     3   Income Tax Rates Amendment (Working Holiday Maker Reform) Bill 2016

Mr Morrison (Treasurer) presented a Bill for an Act to amend the Income Tax Rates Act 1986 , and for related purposes.

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Mr Morrison presented an explanatory memorandum to the bill and the Treasury Laws Amendment (Working Holiday Maker Reform) Bill 2016 , Superannuation (Departing Australia Superannuation Payments Tax) Amendment Bill 2016 and the Passenger Movement Charge Amendment Bill 2016 .

Bill read a first time.

Mr Morrison moved—That the bill be now read a second time.

Debate adjourned (Mr Zappia), and the resumption of the debate made an order of the day for the next sitting.