Senator GROGAN (South Australia) (14:30): Thank you, Senator Gallagher. That's very helpful. Eighty-nine per cent is significant for South Australia. It's clear that these tax cuts have been designed to offer greater relief for middle Australia, addressing cost-of-living pressures and ensuring a fairer tax system. Can the minister outline how the adjustments to tax rates and thresholds will deliver a bigger benefit for more Australians?