Katy Gallagher (ACT, Australian Labor Party, Minister for the Public Service) | Hansard source

No, I'm not saying that, Senator Bragg. I'm not saying that. I'm just saying it's not a one-way street here. My understanding, and how I choose to work, is that my door is always open. If anyone comes and says, 'I think you need to amend your bill,' or 'This is a particular concern,' then I sit down and talk with them about it. I may agree with them, or I may disagree with them, but I try to get to the bottom of it. I think that goes for the Treasurer and other ministers as well.

Yesterday, Senator Pocock, you raised this in question time. In my answer I said that because there are a number of different ways, and because the system is complex, big reform is complex. I said earlier that the GST reform, A New Tax System, took 30 bills to implement because of these different interactions that happen across the tax legislation that exists in Australia. It is not unusual to have an overarching piece and then do subsequent pieces of legislation. Particular circumstances and arrangements—whether it be inheritance, marital breakdown, tenancy arrangements or a whole range of things—will need to be worked through and responded to in subsequent tranches of legislation where there is obviously open room for debate on all of those things.

The government had been clear that this was going to be our approach. We made clear on budget night that there would be a series of bills that implement the decisions. But in order to get these ones locked down, the overarching architecture has to happen before you can do subsequent pieces of legislation. It's the nature of how you approach this task. We have TLABs in here all the time because of that. Treasury laws are constantly being amended because of the various ways changes interact across different pieces of the statute. Dealing with this piece allows the focus on the second piece which will deal with a lot of these specific interactions and how they occur.

I think I've been clear in a number of interviews, and the Treasurer has been clear in a number of interviews, that we're aware of the fact that we need a second piece of legislation and that we will be dealing in there with some of the more specific interactions and complex interactions that exist across the tax legislative program.