Balance of Power Politics and Tax Reform
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Copyright © 2014 Australasian Tax Teachers Association
Since 1978 it has been unusual for the Federal Government to have a majority in both houses of Parliament. Where the government does not have a majority in the Senate it must negotiate with the Opposition and minor parties to pass legislation. The issue is further complicated in relation to money bills as they are subject to specific constitutional requirements that limit the powers of the Senate to deal with such bills. The influence of the minor parties can be seen both in the process applied in dealing with money bills and in the policy outcomes of negotiations. This article* explores this influence through four case studies relating to tax legislation, and finishes by speculating on the passage of tax reform legislation through the Senate following the 2013 election.