Mr BROUGH (Minister for Revenue and Assistant Treasurer) (1:58 PM) —It is self-evident that a person who is paying no tax cannot get a tax rebate, but at the same time, as I said, you should not be looking at the tax rebate in isolation. This is the rebate along with the child-care benefit. The individuals that you referred to, whether they be small business people, single parents or students, who are very low income earners, are obviously going to attract the maximum child-care benefit, which equates to over $7,000, if one individual child is in care for 50 hours a week, 51 weeks of the year. So in fact that individual is already reaping the maximum benefit—as they should be. They are paying no tax, as you pointed out. We are not in a position to give back something that has not been paid, but the taxpayer has in fact made the largest contribution by assisting them to have the most affordable child care that the system can allow, comparing that to the higher income earner, who would have a child-care benefit in the order of $1,200.

The SPEAKER —Order! It being 2.00 pm, the debate is interrupted in accordance with standing order 97. The debate may be resumed at a later hour.