Revenue Legislation Amendment Bill 2024

Enthusiastically supported the bill as abolishing two Labor taxes: stamp duty for first home buyers and the GP payroll tax. Argued it restored the dream of home ownership and protected access to GPs.

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

Supported the bill's stamp duty relief for first home buyers and the payroll tax exemption for GPs, while raising broader housing affordability concerns including the need to recognise women affected by domestic violence and expand eligibility criteria.

“This change is welcome as part of both increasing loan capacity and putting extra accommodation into the rental pool, which is desperately needed across Queensland.”— 2025-02-19View Hansard

As Treasurer, moved the second reading and delivered a comprehensive speech arguing the bill delivers on two key 100-day plan commitments: abolishing stamp duty for first home buyers on new builds and exempting GPs from payroll tax.

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

Supported attempts to improve housing supply but raised concerns that removing the transfer duty threshold would benefit buyers of multimillion-dollar homes rather than those who need help most. Argued the GP payroll tax exemption was only needed because of the LNP's scare campaign.

“I hold concerns that completely removing the threshold on first home transfer duty concessions will not provide assistance to the prospective first home buyers who need it most. Instead, the change will provide tax cuts on multimillion dollar houses—something that will not move the dial on home ownership.”— 2025-02-20View Hansard

Strongly supported the bill as delivering on election promises to cut taxes and provide cost-of-living relief through stamp duty abolition for first home buyers and removing the GP payroll tax.

“One of the practical ways to cut the cost of living is by providing this type of relief. Not only does it do that but also it motivates people to build.”— 2025-02-19View Hansard

As shadow treasurer, confirmed Labor will support the bill but criticised the removal of the property value threshold as untargeted, benefiting wealthy buyers over everyday Queenslanders. Argued the GP payroll tax exemption merely continues work already done by the Miles Labor government.

“Someone buying a $2 million property would receive nearly six times as much in first home tax support as a first home buyer purchasing a median property in Bundaberg.”— 2025-02-18View Hansard

Drew on personal experience as a first home buyer to support the bill, arguing it would remove a significant cost barrier and support demand for new builds in communities like Keppel.

“This bill will abolish stamp duty for first home buyers, removing a significant cost, and will support demand for new builds in communities like mine in Keppel.”— 2025-02-20View Hansard

Strongly supported the bill as delivering on LNP election commitments to abolish stamp duty for first home buyers, allow room renting, and permanently remove the GP payroll tax.

“This legislation takes decisive action to address the decline in home ownership in Queensland and represents a cornerstone element of our government's commitment to restoring the great Australian dream of home ownership for all Queenslanders.”— 2025-02-19View Hansard

Supported the bill as delivering on two key election commitments, noting widespread stakeholder support for both the stamp duty relief and GP payroll tax exemption measures.

“In short, 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

Supported the bill as delivering on LNP promises to scrap stamp duty for first home buyers and the GP payroll tax. Argued lower taxes are good for Queenslanders and that the patients tax was a false economy.

“I love cutting taxes. That is because lower taxes are good for Queenslanders. You will always use your money more effectively than any well-meaning bureaucracy ever could.”— 2025-02-20View Hansard

Supported housing affordability measures but strongly criticised the LNP's characterisation of a 'patient tax', arguing Labor had already resolved the GP payroll tax issue. Questioned whether the stamp duty changes would actually increase home ownership given the lack of Treasury modelling.

“This is only for homes over $750,000. In its totality it is only about new builds over $800,000. There are very few houses in Logan that young people are moving into.”— 2025-02-19View Hansard

As committee chair, supported the bill and defended the removal of the price threshold, arguing it stimulates private investment in housing supply rather than being a social welfare measure.

“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

Stated the Labor opposition will always support reforms that increase home ownership but argued the bill does not go far enough and is really about giving tax cuts to buyers of multimillion-dollar homes. Criticised the government's record on housing supply.

“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 bill, emphasising the impact of the GP payroll tax on regional doctor shortages and the importance of stamp duty abolition for first home buyers in regional Queensland.

“Prior to the election Dr Tata said that the risk posed by Labor's patient tax led him to consider the need to delay or even cancel plans for future growth and that it could significantly reduce his ability to recruit doctors to the area.”— 2025-02-19View Hansard

Supported the bill's intentions but expressed concern that removing the property value threshold would subsidise wealthy first home buyers at the expense of those who truly need help, and criticised the lack of Treasury modelling on the bill's impact.

“A first home buyer purchasing a $2 million property will receive nearly six times the tax support of someone buying a median priced home in the regions. This is not really fair.”— 2025-02-18View Hansard

Supported the bill and specifically addressed the SEQ water distributor-retailer amendments to retrospectively validate irregularities in infrastructure charges schedules. Praised the stamp duty removal as delivering real relief for first home buyers.

“The removal of this tax will save first home buyers tens of thousands of dollars. The stamp duty cost can often be the difference between buying or not buying your first home.”— 2025-02-20View Hansard

Supported the partial renting change but criticised the uncapped transfer duty threshold as poorly targeted, noting wealthy buyers would benefit far more than modest home purchasers. Argued Labor had already resolved the GP payroll tax issue.

“Removing the threshold completely gives tax cuts to everyone, and that includes people who can afford to buy properties worth well over the median price.”— 2025-02-19View Hansard

Supported the bill as delivering cost-of-living relief for first home buyers and certainty for GPs, highlighting that one-third of new home construction costs is tax imposed by three levels of government.

“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

Confirmed KAP would support the bill. Praised the stamp duty abolition but argued it does not go far enough, advocating for expanding the First Home Owners' Grant to established homes and abolishing stamp duty on insurance.

“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, arguing the LNP government can eliminate taxes because it spends more responsibly than Labor, and rebutting Labor's claims that the GP tax never existed.

“The reason an LNP government is able to pledge and deliver on the removal of this iniquitous tax is that we do not waste funds the way the Labor Party does.”— 2025-02-19View Hansard

Supported the bill but criticised removing the property value threshold as not a targeted approach, noting tax cuts for multimillion dollar houses would not move the dial on home ownership and that Treasury had done no modelling on effectiveness.

“Tax cuts for multimillion dollar houses will not move the dial on home ownership. Someone buying a $2 million property would receive nearly three to four times as much in tax support as a first home buyer purchasing a median priced property in Zillmere.”— 2025-02-18View Hansard

Supported the bill as delivering meaningful cost-of-living relief by abolishing stamp duty for first home buyers and scrapping the patients tax. Shared constituent stories to illustrate the impact of housing and health costs.

“If you are a first home buyer and you want to buy a new home, under an LNP Crisafulli government you will pay zero dollars in stamp duty.”— 2025-02-20View Hansard

Supported efforts to improve housing supply but expressed serious concerns about the lack of Treasury modelling and the untargeted nature of the concessions. Argued experts have said the bill is not a silver bullet and called for a comprehensive review of property tax settings.

“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, drawing on personal experience of helping his daughter purchase her first home. Noted that home ownership has become dramatically less affordable since the 1980s and praised both the stamp duty abolition and the GP payroll tax exemption.

“After years of neglect by the previous Labor government, the housing crisis facing Queensland poses considerable challenges to our LNP government. However, it is not a challenge that we will shy away from.”— 2025-02-18View Hansard

Stated the opposition is not opposing the bill but questioned whether it would have a measurable impact on housing affordability. Called for modelling and accountability measures, and argued the GP payroll tax issue had already been resolved by the previous government.

“The opposition is not opposing the proposals in this bill, but we do think there needs to be significant scrutiny about what is being proposed and whether or not it does have a measurable impact on housing affordability and housing supply.”— 2025-02-20View Hansard

Acknowledged the bill may provide some assistance but criticised the LNP's misinformation campaign about the GP payroll tax and the lack of Treasury modelling on the stamp duty changes. Argued supply is the key issue and highlighted the need for infrastructure investment.

“It is clear the government has decided to progress with this policy without any tangible data or Treasury modelling, as revealed through the committee process, so it is difficult to know how helpful this will actually be.”— 2025-02-19View Hansard

Confirmed Labor will support the bill but argued the LNP's 'patient tax' campaign was fearmongering, noting there was never a GP tax and that Labor's amnesty already resolved the issue. Criticised the stamp duty measure as giving millionaires a tax break while cutting social housing.

“We will not stand in the way of ensuring that Queenslanders have confidence when it comes to the housing market.”— 2025-02-18View Hansard

Supported the bill as abolishing two Labor taxes and restoring the dream of home ownership. Shared a personal story about his son and future daughter-in-law as first home buyers who would benefit from the stamp duty abolition.

“It fills me with pride—not just as a minister in the Crisafulli government and the member for Glass House but also as a dad and soon-to-be father-in-law—to stand here in this place and say that the Crisafulli government is abolishing stamp duty for first home buyers like my son and his future wife.”— 2025-02-20View Hansard

Strongly supported the bill, focusing on the impact of the GP payroll tax on local medical practices like Saltwater Medical in Caloundra, and arguing the bill provides certainty and respect for GPs.

“Jen's words were, 'It would have broken us'. When the other side claims this is all made up by the LNP, remember the practice owner who said 'it nearly broke us'.”— 2025-02-19View Hansard

Strongly supported the bill as continuing the LNP's tradition of reducing taxes. Argued the GP payroll tax exemption brings certainty for medical practices and that the stamp duty measure restores the dream of home ownership that was being choked off by Labor.

“Whether it is an apartment, whether it is a small house, whether it is a large house or whether it is acreage, your dream can still come true in Queensland under the LNP.”— 2025-02-18View Hansard

Argued the bill's savings are inadequate given median house prices, and that only the top income earners would benefit. Stated the opposition will always support policies that improve housing supply but criticised the measures as untargeted and the GP payroll tax element as wrapping up a confected scare campaign.

“The LNP's big answer to housing affordability is to make a home worth nearly $1 million just $24,000 cheaper. One has to ask who they are really helping with this policy.”— 2025-02-20View Hansard

Supported the bill, emphasising the transformative impact of stamp duty removal for first home buyers in regional Queensland where construction costs are higher and bank postcode discrimination adds barriers.

“By eliminating stamp duty for new builds, we are reducing the entry barriers for first home buyers. The average homebuyer in Gregory will now save thousands of dollars—funds that can go towards construction, local trades or simply furnishing their new home.”— 2025-02-19View Hansard

Will not oppose the bill but questioned whether removing the threshold entirely is fair, noting that wealthy first home buyers will receive far more support than average buyers in Ipswich. Argued the GP payroll tax exemption was only needed because of the LNP's scare campaign.

“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

Supported the bill as delivering real cost-of-living relief for first home buyers and abolishing the patients tax. Shared stories from constituents in her electorate struggling with housing affordability and health costs.

“This bill delivers real relief by abolishing stamp duty for first home buyers purchasing a new home. For a young couple in Sandstone Point or Ningi, this means saving more than $24,000 on a new home worth $850,000.”— 2025-02-20View Hansard

Supported helping first home buyers but raised concerns about the bill's lack of targeting, noting completely removing the threshold benefits wealthy buyers far more than those in modest suburbs. Also criticised the LNP's GP payroll tax scare campaign.

“Like all members of this House, I will always support helping young people and first home buyers get into the property market, especially in conditions where they may be otherwise unable to fulfil their dream of buying their first home.”— 2025-02-19View Hansard

Supported the bill as a serious and sincere attempt at restoring home ownership, noting that many young people have given up hope. Praised the GP payroll tax exemption and highlighted local affordable housing projects on the Gold Coast.

“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

Stated the opposition supports exempting GPs from payroll tax because it is Labor policy already implemented by the Miles government. Criticised the transfer duty changes as a blunt instrument that would benefit wealthy buyers of multimillion-dollar properties more than battlers.

“The opposition supports exempting general practitioners from payroll tax because it is Labor policy. The changes that were made by the Miles government at the time enabled practitioners to avoid being subjected to payroll tax.”— 2025-02-20View Hansard

Strongly supported the bill as Minister for Housing, arguing it addresses the housing crisis by making home ownership more affordable, incentivising new builds, and increasing rental supply.

“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

Will not oppose the bill but questioned whether it will achieve anything meaningful, noting that stakeholders doubted its impact and Treasury had done no modelling. Described the LNP's 'patient tax' election campaign as duplicitous.

“I would much rather hear from submitters like the REIQ, the Housing Industry Association and the Urban Development Institute of Australia, who made it quite clear that although these are very important goals there was not much in this bill that was actually going to make a difference.”— 2025-02-18View Hansard

Stated he would not oppose the bill but argued it was not a serious solution to the housing crisis. Supported broader abolition of transfer duty and payroll tax for small and medium businesses, but called for transformative changes including rent freezes, ending investor tax concessions, and massive investment in public housing.

“I will not oppose the bill, but unlike the LNP, I will not pretend that this bill is any sort of serious solution to the housing crisis. We need bold, transformative changes to ensure all Queenslanders can access safe, secure and affordable housing.”— 2025-02-20View Hansard

Would not stand in the bill's way but dismissed it as a 'lightweight' and 'smoke-and-mirrors' bill, arguing two of the three measures had already been resolved by the Miles Labor government. Criticised LNP health cuts and the fictional 'patient tax' campaign.

“This is a lightweight bill. Two of the three key matters had already been resolved by the Miles Labor government. That shows me that this is more a smoke-and-mirrors bill than one of substance.”— 2025-02-19View Hansard

Supported the bill as delivering real measures to make home ownership more achievable, highlighting the worst housing affordability since 1995. Praised the rent-a-room measure as fundamentally important for young Queenslanders.

“Home ownership is now at 63.5 per cent, with only 35 per cent of Queenslanders aged 25 to 29 owning their own home today.”— 2025-02-18View Hansard

Supported the bill as providing cost-of-living relief and helping young people move to regional areas like Toowoomba and south-west Queensland without the barrier of stamp duty.

“We want opportunities for them, and removing stamp duty means that they can move around the state. After they finish their university degree, they can go into a regional area and buy affordable housing and not have to pay stamp duty.”— 2025-02-20View Hansard

Supported the bill as delivering on election commitments to reduce taxes, arguing taxpayers have a right to keep their money and that the GP payroll tax was a punitive burden on medical practices.

“When I hear the Labor Party whinge about the fact that we are getting rid of two taxes, I think what a bizarre world. We have a cost-of-living crisis, but they do not have the good grace to acknowledge that taxes are actually better off in the pockets of everyday Queenslanders.”— 2025-02-19View Hansard

Replied to the debate as Treasurer, defending the bill's measures and Treasury modelling showing around 3,000 first home buyers per year would benefit. Rebutted opposition claims that the GP payroll tax was already resolved, arguing the amnesty proved the tax existed.

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