Original article by Richard Ferguson, Joe Kelly
The Australian – Page: 7 : 22-May-19

Treasurer Josh Frydenberg says the proposed increase in the low and middle-income tax offset will be the Coalition’s top priority when parliament resumes. He has conceded that parliament is unlikely to be reconvened before 30 June to allow the tax cuts to be passed before the start of the new financial year. A spokesman for the Australian Taxation Office has advised that the changes to the tax offset can be applied retrospectively if the legislation is passed after 1 July.

CORPORATES
AUSTRALIA. DEPT OF THE TREASURY, AUSTRALIA. DEPT OF THE PRIME MINISTER AND CABINET, AUSTRALIAN TAXATION OFFICE, AUSTRALIAN LABOR PARTY