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Taxation—Income Splitting

Thursday 17 November 2005 Hansard source (external site)

Copeland7. GORDON COPELAND (United Future) Link to this
to the Minister of Revenue

Does he agree with Inland Revenue Department advice that, particularly in relation to the 33 percent and 39 percent personal tax rates, there is growing evidence of income splitting within families who are self-employed and that this leads to perceptions of unfairness in the tax system?

DunneHon PETER DUNNE (Minister of Revenue) Link to this

Yes, I do agree with that advice. The briefing paper notes that slower or negative growth rates for higher-income individuals in the $60,000-$100,000 income bracket are probably likely evidence that significant numbers of those with substantial amounts to gain through income splitting are doing so. That inevitably will lead to perceptions of unfairness, because not all taxpayers will be able to take advantage of such opportunities.

CopelandGordon Copeland Link to this

Does the Minister have any plans to deal with the issue?

DunneHon PETER DUNNE Link to this

Under the confidence and supply agreement between United Future and the Labour-led Government, and consistent also with the generic tax policy process, there will be a consultative paper on income splitting prepared that will address those and related issues.

SmithDr the Hon Lockwood Smith Link to this

Does the Minister support Dr Cullen’s proposal to scrap the income tax threshold adjustments in 2008 if Labour’s carbon tax does not proceed; if so, why?

DunneHon PETER DUNNE Link to this

That is hardly related to this question. As far as I am aware from questions asked earlier in the House this afternoon, it does not have the status of a proposal.

SmithDr the Hon Lockwood Smith Link to this

If—and Dr Cullen indicated to the House this afternoon this is highly likely—the carbon tax does not proceed and the Government does go ahead with that proposal to scrap the threshold adjustments in 2008, can the Minister confirm comments that that will represent a breach of the support and supply agreement?

DunneHon PETER DUNNE Link to this

The provisions of our agreement relate to there being an independent analysis of the carbon tax proposal before any decision is made about whether it proceeds. That work is commencing, and any decisions that flow from that will be made at the appropriate time.

CopelandGordon Copeland Link to this

How many couples with dependent children would benefit in tax savings if income splitting were introduced?

DunneHon PETER DUNNE Link to this

The best estimate we have, based on couples with dependent children 18 years and under, is that some 325,000 couples would benefit from such a policy.

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