Russell DeborahHon Dr DEBORAH RUSSELL (Labour): Thank you Mr Chair. I've still got a whole set of technical questions which we just haven't gone into yet. What I want to understand is how the abatement works for this policy. It's like a lot of policies. It is income tested and as far as I can tell a person or family can get this childcare tax rebate. But what I want to understand is how abatement works. I want to direct the Minister's attention to new part—so this is in clause 14 of the bill and it will insert new section MH 3 FamilyBoost tax credit" where it's looking at the entitlement to the family tax credit. Then it talks about "Amount of credit" so up to 25 percent—well it's "25% of the licensed early childhood service fees payable by the person for the quarter up to a maximum credit of $975." All right so that's the maximum amount a person can claim. And a "person" means basically family if you look further on. That's how it works. But it could be a single person it could be a family unit or something like that. But then in new section MH 3(3) it starts to talk about the abatement amounts. It says that "If the person's tax credit income for the quarter is greater than $35000". So the way I read that is that once someone's tax credit income—now you have to sort of work at what that tax credit income is and it says as far as I can tell: "tax credit income" if you go back to the definitions in new section MH 2 "means the amount determined under section MH 4". So you go to new section MH 4 and the amount of the tax credit income is determined by "reportable income". So there's a number of questions here. First of all it would be helpful to know from the Minister what "reportable income" is because that determines the tax credit income. There's quite a lot of tricky definitions in here.So just if we could get that little bit of clarification around what "reportable income" actually is and then that tells us what the tax credit income is. So it tells us how much income a family can earn before the tax credit itself starts to abate. So that's the first point of clarification. I guess "reportable income"—it does say that it's defined in the Act. Of course we don't have the Act here with us in the Chamber but I'm sure that the Minister or his officials can let us know what that "reportable income" is. I'm sure it's somewhere in Part Y of the Act but it would be good to have that there.So that's the first question. Then the second question related to this abatement is that "tax credit income for the quarter is greater than $35000" so it's for the quarter so if we go to what the annual amount is then it'll be $140000. So if there is—you know the way I'm reading it if a family has income of up to $140000 then provided they've spent—I can't remember what it is per quarter—the full amount of childcare fees per quarter they can get the full amount out. The greatest benefit for this tax rebate will be to those families who can afford to pay the childcare fees upfront. And the benefit goes to families where the income is up to $140000. Now that doesn't matter whether there are two income earners in the family or one income earner or so on. That's where the benefit goes. But I would just like the Minister to talk us through how that abatement is going to work. And more to the point I haven't had time to do the maths myself so at what point what level of family income does the tax credit fully abate away? So what's the maximum income a family can earn and still receive even just a few dollars of this FamilyBoost—what are we calling it?—tax credit the childcare tax rebate? So I'd be really interested to know at what point it fully abates away. Obviously that's going to be quite a high-income family. So I get the point of abating it away but just what's the maximum income a family can earn before this new FamilyBoost tax credit fully abates away?"