BUSINESS

Senator GALLAGHER (Australian Capital Territory—Minister for Finance, Minister for the Public Service, Minister for Women, Minister for Government Services and Manager of Government Business in the Senate) (10:06): The government will not be supporting this suspension motion by Senator Cash. The government has negotiated, and been prepared to negotiate, across the chamber on passage of our legislation.

We have reached agreement with the Australian Greens on how to do that. As part of that negotiation and agreement, we ensured there was enough time for every senator that wanted to speak on these tax bills to speak on these tax bills. That is what we have provided for in this motion.

It's not our problem if there's a number of senators that don't want to speak on the bill. You haven't— Senator Cash: What about asking questions about this? We want to ask you questions.

Senator GALLAGHER: Senator Cash, can I say Senator Paterson, Senator Ruston, Senator McLachlan, Senator Askew, Senator Antic, Senator Liddle—none of those senators have chosen to speak on this bill. Senator Cash interjecting— The PRESIDENT: Order, Senator Cash! You were heard in silence.

Senator GALLAGHER: We have provided, because we knew that there would be a lot of interest in this bill, the opportunity for every senator to participate. The motion allows for that. In relation to Senator Cash's criticisms about our committee stage, there is a committee stage.

The committee stage is tomorrow. You can ask as many questions as you like, and I commit that my answers will be short and to the point so that you're able to ask as many questions as you would like, as you have been afforded through estimates, through the committee process, through question time and through every other forum. You have been asking questions.

I sat at estimates. We had a lot of questions there. I know Senator Darmanin chaired the Economics Legislation Committee.

There were two days for people to ask questions. All of that is standard process for the passage of legislation through this chamber. This is the first engagement the government probably has had about seeking cooperation or collaboration on the tax bills with the opposition.

You didn't engage at all. The only engagement that was had on this bill was how to delay it for six months alongside a delay to the NDIS for six months. Senator Cash interjecting— Senator GALLAGHER: Forgive us if we feel that some of this may be a little bit disingenuous.

Senator Cash, you don't like the bill. You don't want it to pass. I think you've made your mind up about the answers to the questions, but you've chosen not to engage on it other than to seek to delay this bill for six months.

We have reached agreement with the majority of this Senate for these bills to pass. It's important that these bills pass. You have all the time in the world, if you choose, to speak on these bills.

Senator Cash: All the time in the world? Senator GALLAGHER: We've provided that time tonight. If your senators choose not to speak and don't want to participate in that, that is an individual decision for them.

We will work through the speakers list. There are a number of second reading amendments to go through before we get to the committee stage, but we have negotiated an orderly way for this bill to proceed through the Senate, which gives senators the respect they deserve. The PRESIDENT: It being 10.10 am, pursuant to order, we will move to the Treasury Laws Amendment (Tax Reform No. 1) Bill 2026 and the Income Tax Rates Amendment (Tax Reform No. 1) Bill 2026.