Treasury Laws Amendment (Tax Reform No. 1) Bill 2026, Income Tax Rates Amendment (Tax Reform No. 1) Bill 2026

Senator CHANDLER (Tasmania) (12:28): Minister, a concern from businesses, particularly in the tech space, that was raised repeatedly during the Senate inquiry was about the productivity impacts of these changes. I think all the business peak bodies came in and presented to the committee and raised concerns about the impact of these changes on productivity. So beyond the macro productivity number that is contained within the budget, subsequent to the budget being handed down in May and, as we went through this very short Senate inquiry process, noting that Treasury didn't have time to read every submission has Treasury done any further analysis to determine the productivity impacts of the CGT changes and the negative gearing changes specifically?