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Division

The majority voted against [opposition amendments](https://www.aph.gov.au/Parliamentary_Business/Hansard/Hansard_Display?bid=chamber/hansardr/28685/&sid=0000) introduced by Petrie MP [Luke Howarth](https://theyvoteforyou.org.au/people/representatives/petrie/luke_howarth) (Liberal), which means they failed. The amendments would have changed the text on an original [government amendment (2)](https://parlinfo.aph.gov.au/parlInfo/search/display/display.w3p;query=Id:legislation/billhome/display.w3p;query=Id%3A%22legislation%2Famend%2Fr7299_amend_b6f7fa49-4961-4772-960d-9cd367fcd846%22;rec=0). ### Amendment text > *(1) Amendment (2), omit "$20,000 instant", substitute "Instant".* > > *(2) Amendment (2), items 1 to 4, omit the items, substitute:* > >> *1 Section 328-180 (heading)* >> >>> *Omit "to 30 June 2024".* >> >> *2 Subsection 328-180(1) (definition of increased access year )* >> >>> *Repeal the definition, substitute:* >>> >>> *increased access year: an income year is an increased access year if any day in the year occurs on or after 12 May 2015.* >> >> *3 Paragraph 328-180(4)(d)* >> >>> *Omit "$20,000", substitute "$30,000".* >> >> *4 Paragraph 328-180(4)(d)* >> >>> *Omit "and on or before 30 June 2024" (wherever occurring).* >> >> *5 Paragraph 328-180(5)(e)* >> >>> *Repeal the paragraph, substitute:* >>> >>>> *(e) were a reference to $30,000, if the amount is so included at any time on or after 1 July 2023.* >> >> *6 Paragraph 328-180(6)(e)* >> >>> *Repeal the paragraph, substitute:* >>> >>>> *(e) were a reference to $30,000, in relation to a deduction for an income year than ends on or after 1 July 2023.* ### Original amendment (2) text > *(2) Page 6 (after line 25), at the end of the Bill, add:* > > *Schedule 4 — $20,000 instant asset write-off for small business entities* > > *Income Tax (Transitional Provisions) Act 1997* > > *1 Section 328-180 (heading)* > >> *Omit “ 30 June 2024 ”, substitute “ 30 June 2025 ”.* > > *2 Subsection 328-180(1) (paragraph (b) of

House of Representatives, 2025-02-10. negative: ayes 60, noes 75.

Question

The majority voted against [opposition amendments](https://www.aph.gov.au/Parliamentary_Business/Hansard/Hansard_Display?bid=chamber/hansardr/28685/&sid=0000) introduced by Petrie MP [Luke Howarth](https://theyvoteforyou.org.au/people/representatives/petrie/luke_howarth) (Liberal), which means they failed. The amendments would have changed the text on an original [government amendment (2)](https://parlinfo.aph.gov.au/parlInfo/search/display/display.w3p;query=Id:legislation/billhome/display.w3p;query=Id%3A%22legislation%2Famend%2Fr7299_amend_b6f7fa49-4961-4772-960d-9cd367fcd846%22;rec=0). ### Amendment text > *(1) Amendment (2), omit "$20,000 instant", substitute "Instant".* > > *(2) Amendment (2), items 1 to 4, omit the items, substitute:* > >> *1 Section 328-180 (heading)* >> >>> *Omit "to 30 June 2024".* >> >> *2 Subsection 328-180(1) (definition of increased access year )* >> >>> *Repeal the definition, substitute:* >>> >>> *increased access year: an income year is an increased access year if any day in the year occurs on or after 12 May 2015.* >> >> *3 Paragraph 328-180(4)(d)* >> >>> *Omit "$20,000", substitute "$30,000".* >> >> *4 Paragraph 328-180(4)(d)* >> >>> *Omit "and on or before 30 June 2024" (wherever occurring).* >> >> *5 Paragraph 328-180(5)(e)* >> >>> *Repeal the paragraph, substitute:* >>> >>>> *(e) were a reference to $30,000, if the amount is so included at any time on or after 1 July 2023.* >> >> *6 Paragraph 328-180(6)(e)* >> >>> *Repeal the paragraph, substitute:* >>> >>>> *(e) were a reference to $30,000, in relation to a deduction for an income year than ends on or after 1 July 2023.* ### Original amendment (2) text > *(2) Page 6 (after line 25), at the end of the Bill, add:* > > *Schedule 4 — $20,000 instant asset write-off for small business entities* > > *Income Tax (Transitional Provisions) Act 1997* > > *1 Section 328-180 (heading)* > >> *Omit “ 30 June 2024 ”, substitute “ 30 June 2025 ”.* > > *2 Subsection 328-180(1) (paragraph (b) of

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