Revenue Legislation Amendment Bill 2024

As Deputy Premier, introduced the second reading debate by celebrating the abolition of two taxes: stamp duty for first home buyers and the GP payroll tax, framing it as the government delivering on its election commitments.

“How exciting that parliament is debating getting rid of two Labor taxes. That is what this debate is.”— 2025-02-20View Hansard

Strongly supported the bill as delivering cost-of-living relief through stamp duty abolition for first home buyers, allowing room rental, and axing the GP patients tax. Highlighted Queensland's declining home ownership rate and praised the Treasurer.

“When it comes to taxes, we cut taxes. They add taxes. We cut taxes.”— 2025-02-19View Hansard

As Treasurer, introduced and championed the bill as delivering on two key election commitments: abolishing stamp duty for first home buyers on new builds and exempting GP wages from payroll tax to protect access to GP services.

“We are not only abolishing two taxes but also delivering on our cost-of-living commitments.”— 2025-02-18View Hansard

Argued the GP payroll tax exemption was only needed because of the LNP's scare campaign, as the amnesty was already reflected in forecasts. Supported measures to improve housing supply but raised concerns the uncapped stamp duty removal would benefit multimillion-dollar home purchases rather than those who need it most.

“It was not a patients tax, as those on the government benches would want us to believe. It is a complex issue that comes out of a New South Wales tribunal ruling.”— 2025-02-20View Hansard

Supported the bill as delivering on LNP election commitments to reverse declining home ownership and abolish what he called Labor's patients tax, citing endorsements from RACGP and AMA Queensland.

“After a decade of Labor failure, the Crisafulli LNP state government is taking action and is making home ownership more accessible and affordable.”— 2025-02-19View Hansard

As shadow spokesperson, confirmed Labor would support the legislation but raised concerns that the measures would have limited impact on housing affordability, noting the bill does not address the core problem of housing supply.

“The Labor opposition will always support attempts to improve housing supply in Queensland. However, we do share the same concerns as many stakeholders that the impact of the measures in this bill will be limited.”— 2025-02-18View Hansard

Supported the bill as removing barriers for first home buyers, sharing his personal experience of purchasing his first home and arguing that stamp duty costs can be the difference between buying and not buying.

“This bill is proof that the Crisafulli government is delivering on what Queenslanders voted for—respect for their money and a place to call home.”— 2025-02-20View Hansard

Disputed the LNP's characterisation of the GP payroll tax issue, arguing Labor had already resolved it through an amnesty and public ruling praised by the RACGP. Questioned whether the stamp duty abolition would meaningfully increase home ownership given it primarily benefits buyers of homes over $750,000.

“Are people who already have the money to buy a $750,000 house unlikely to ever move into a house or are they just going to move into perhaps a slightly bigger house?”— 2025-02-19View Hansard

As Minister for Finance, supported the bill as delivering cost-of-living relief, citing widespread stakeholder support from the UDIA, AMAQ and RACGP for both the stamp duty and payroll tax measures.

“Stakeholders overwhelmingly supported both initiatives reflected in this bill, and the Crisafulli LNP government has gone straight to work making these commitments a reality.”— 2025-02-18View Hansard

Enthusiastically supported the bill as delivering on the LNP's promise to scrap two taxes, arguing that imposing a GP tax during a cost-of-living crisis was counterproductive and would drive patients to emergency departments.

“I love cutting taxes. That is because lower taxes are good for Queenslanders.”— 2025-02-20View Hansard

Supported the bill with a focus on the GP payroll tax exemption, highlighting the critical doctor shortage in regional Queensland and sharing the story of a local practice owner who had considered cancelling growth plans due to the tax.

“The risk posed by Labor's patient tax is real. The risk that Queenslanders would have reduced access to GPs is real.”— 2025-02-19View Hansard

Confirmed the opposition would not oppose the bill but expressed significant concerns that the measures would have negligible effect on housing supply, noting expert evidence that supply is the only solution to the housing crisis.

“While the opposition agrees with the intent, we question the effectiveness of these measures in addressing the primary cause of the housing crisis—the lack of housing supply.”— 2025-02-18View Hansard

As shadow treasurer, stated Labor will always support attempts to increase home ownership but raised concerns the stamp duty removal is untargeted and primarily benefits buyers of multimillion-dollar properties. Criticised the government for lacking modelling on the policy's impact and for opposing housing supply measures.

“The Labor opposition will always support attempts to increase home ownership and housing supply, but we do share some of the concerns that experts have put forward about the impact the measures in this bill will actually have on the housing market.”— 2025-02-20View Hansard

Supported the partial renting provision but criticised the complete removal of the stamp duty threshold as untargeted, noting that someone buying a $2 million home in Hamilton would save $88,000 compared to $11,000 for a buyer in Deception Bay. Argued Labor had already resolved the GP payroll tax issue.

“This Labor opposition will always support attempts to improve housing supply in Queensland.”— 2025-02-19View Hansard

As committee chair, supported the bill, arguing the stamp duty relief directly targets private investment in housing which accounts for 96-99 per cent of housing market investment.

“It is the first time in 10 years we have seen taxes cut. That is absolutely a fresh start for Queenslanders that Queenslanders voted for.”— 2025-02-18View Hansard

Confirmed KAP would support the bill, welcoming the abolition of stamp duty for first home buyers but arguing the bill does not go far enough as it only applies to new homes, excluding the established property market where young Queenslanders could more affordably enter home ownership.

“From the outset, I indicate that the Katter's Australian Party will be supporting the passage of this legislation through the House.”— 2025-02-20View Hansard

Supported the bill, rebutting Labor's claims that the GP tax never existed and arguing that the LNP government can cut taxes because it spends money more responsibly than Labor did.

“The Crisafulli LNP government is able to do things like this—that is, eliminate taxes—because we spend the money better.”— 2025-02-19View Hansard

Supported the GP payroll tax exemption while noting the previous Labor government had already introduced the amnesty. Raised concerns about the housing measures' effectiveness.

“I am supportive of the exemption from payroll tax that this legislation will grant to medical centres that pay their general practitioners directly.”— 2025-02-18View Hansard

Acknowledged the importance of affordable housing and supported practical measures for first home buyers, but discussed housing supply challenges in his electorate and broader policy concerns about the bill's targeting and effectiveness.

“It is really the threshold issue for our generation. What does housing look like for the next generation?”— 2025-02-20View Hansard

Expressed support for improving housing supply but raised serious concerns that the bill lacked Treasury modelling and that removing the stamp duty threshold entirely was not a targeted approach, noting experts warned it may not significantly move the dial on home ownership.

“One of the things I find in conversations with young people in my electorate specifically to this policy is that they do not think it will make an impact at all.”— 2025-02-19View Hansard

Supported the bill as a fresh approach to addressing the housing crisis, noting construction costs have doubled and a third of new home costs are government taxes.

“Young Queenslanders will be a step closer to owning their first home due to changes to stamp duty proposed by the Crisafulli government.”— 2025-02-18View Hansard

Stated Labor supports exempting GPs from payroll tax as it was already Labor policy, and will support practical measures for home owners. However, criticised the stamp duty removal as a blunt instrument favouring wealthy electorates over working-class communities, and blamed the LNP for the S&P credit outlook downgrade.

“The opposition supports exempting general practitioners from payroll tax because it is Labor policy.”— 2025-02-20View Hansard

Supported helping first home buyers in principle but criticised the lack of Treasury modelling and the LNP's GP tax misinformation campaign, noting UDIA said the concession alone would not solve the housing crisis.

“One thing we can all agree on is that we want to see more homes for Queenslanders and we want to ensure, wherever possible, Queenslanders have a safe and secure place to call home.”— 2025-02-19View Hansard

Confirmed Labor would support the bill but raised concerns that completely removing the property value threshold means someone buying a $2 million property receives three to four times more support than a median-priced buyer.

“Tax cuts for multimillion dollar houses will not move the dial on home ownership.”— 2025-02-18View Hansard

Supported the bill as helping regional Queenslanders, arguing removal of stamp duty will encourage first home buyers to move to regional areas like south-west Queensland for housing opportunities.

“We want opportunities for them, and removing stamp duty means that they can move around the state.”— 2025-02-20View Hansard

Strongly supported the bill with a focus on the GP payroll tax exemption, sharing the story of Saltwater Medical in Caloundra whose owners said the tax 'would have broken us' and praising the bill for giving certainty to GP practices.

“Without this Revenue Legislation Amendment Bill it will cost more to see a doctor. In a cost-of-living crisis it will cost more to see a doctor. Under Labor, it would have cost more to see a doctor.”— 2025-02-19View Hansard

Supported the bill with a personal account of helping his daughter purchase her first home, contrasting the ease of home purchase in 1980 with today's challenges.

“I have waited 10 years for this moment. Finally, I am back here to give this speech.”— 2025-02-18View Hansard

As Treasurer, replied to the second reading debate defending the bill as easing cost-of-living pressures and axing two taxes. Criticised Labor's record of 18 new or increased taxes and argued the opposition lacked credibility on both the GP payroll tax and stamp duty issues.

“I am honoured to be the Treasurer whose first revenue bill in this House is to axe two taxes.”— 2025-02-20View Hansard

Strongly supported the bill as transformative for regional first home buyers who face additional costs from bank postcode discrimination and higher construction costs, and praised the GP payroll tax exemption for providing certainty to regional practices.

“No Queenslander should be disadvantaged simply because of their postcode.”— 2025-02-19View Hansard

Supported the bill while defending Labor's record on the GP payroll tax amnesty and arguing there was never a 'patients tax' as the LNP had claimed during the election.

“What we have heard from the LNP is the same old diatribe, this whole fearmongering around a patients tax. We know that there was never a patients tax.”— 2025-02-18View Hansard

Supported helping first home buyers but raised concerns about unintended consequences of removing the stamp duty threshold entirely, including upward pressure on house prices and the ability for wealthy buyers to benefit. Criticised the LNP's GP tax scare campaign.

“I will always support any measure that helps struggling home owners get into the market, but, along with Labor members of the committee, I do have serious concerns about the unintended consequences of this bill.”— 2025-02-19View Hansard

As Health Minister, supported the bill's payroll tax exemption for GPs, arguing the government is delivering on its commitment to ease cost-of-living pressures for Queensland families.

“Queensland families know that this side of the House will always be on their side as we deal with the cost-of-living pressures.”— 2025-02-18View Hansard

As Minister for Housing, strongly supported the bill as part of the government's broader plan to fix Queensland's housing crisis, citing industry endorsements from REIQ, UDIA, HIA and the Strata Community Association.

“A first home buyer purchasing a new home worth $850,000, for example, will save more than $24,000 in up-front costs.”— 2025-02-19View Hansard

Supported the bill but criticised the removal of the stamp duty threshold, arguing first home buyers purchasing $2 million homes would receive multiple times more support than those in Ipswich purchasing modest homes.

“A first home buyer who has had help from the bank of mum and dad to purchase a $2 million home would receive multiple times more tax support compared with a first home buyer in Ipswich who scrimped and saved to purchase their first home.”— 2025-02-18View Hansard

Called the bill 'lightweight' and 'smoke and mirrors', arguing that two of the three measures had already been resolved by the Miles Labor government. Said Labor would not stand in the way of the bill but called out the GP tax as fictional and criticised the government for cuts to health services.

“This bill is like being given an oil painting and then scrawling your own initials in the bottom corner—'LNP'—putting it on the wall, pretending you painted it and telling people that you did.”— 2025-02-19View Hansard

Supported the bill as restoring hope for young Queenslanders locked out of the housing market, sharing anecdotes about young people who have given up on home ownership.

“Sadly, many young people have actually given up. They believe that they will never be able to own their own home.”— 2025-02-18View Hansard

Supported the bill as delivering a fresh start for Queensland, arguing taxes are better off in the pockets of everyday Queenslanders and celebrating the removal of two taxes in the government's first bill of the year.

“When I hear the Labor Party whinge about the fact that we are getting rid of two taxes, I think what a bizarre world.”— 2025-02-19View Hansard

Supported the bill while criticising the LNP's 'patient tax' campaign slogan as duplicitous, noting that GPs themselves did not know what a 'patient tax' was.

“It was so duplicitous that I even had GPs asking me during the campaign what a patient tax was. They were completely perplexed because there is no such thing.”— 2025-02-18View Hansard

As Minister for Customer Services, supported the bill as delivering on election commitments to amend the Duties Act and Payroll Tax Act, arguing the opposition had failed to grasp the significance of the reforms.

“The bill amends legislation administered by the Commissioner of State Revenue to implement revenue related commitments made by the Queensland government during the 2024 state election campaign.”— 2025-02-18View Hansard