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Schedule 2 to the Bill therefore promotes the right to an adequate standard of living, including food, water, and housing.

Conclusion

Schedule 2 to the Bill is compatible with human rights as it supports the right to an adequate standard of living.

Schedule 2 to the Bill does not raise any other human rights issues.

Schedule 3 - Working Australians tax offset

Overview

Schedule 3 is compatible with the human rights and freedoms recognised or declared in the international instruments listed in section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011.

Schedule 3 to this Bill amends the ITAA 1997 to introduce a new non-refundable tax offset, the working Australians tax offset, to provide targeted relief to individuals who earn labour income.

Human rights implications

Schedule 3 does not engage any of the applicable rights or freedoms.

Conclusion

Schedule 3 is compatible with human rights as it does not raise any human rights issues.

Schedule 4 - Standard deduction for work-related expenses

Overview

Schedule 4 to the Bill is compatible with the human rights and freedoms recognised or declared in the international instruments listed in section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011.

Schedule 4 to the Bill amends the ITAA 1997 to introduce a standard deduction of up to $1,000 for work-related expenses for Australian resident individuals who derive assessable labour income, so that taxpayers can rely on a simple deduction without requiring them to incur or substantiate their work-related expenses.

Schedule 4 to the Bill also amends existing substantiation, capital allowance and capital gains tax rules, and includes integrity rules in the FBTAA to avoid misuse of the standard deduction to obtain a double benefit.

Human rights implications

Schedule 4 to the Bill does not engage any of the applicable rights or freedoms.

Conclusion

This Schedule is compatible with human rights as it does not raise any human rights issues.