Mr COLEMAN (Banks—Assistant Minister to the Prime Minister for Mental Health and Suicide Prevention) (13:14): Firstly, I would like to thank those members who have contributed to this debate. With the Treasury Laws Amendment (Cost of Living Support and Other Measures) Bill 2022 and the related bills, the Morrison government is delivering on its continued commitment to addressing cost-of-living pressures faced by Australians in a responsible, temporary and targeted manner. This will ensure the low-income thresholds keep pace with increases in the cost of living. The amendments to the Medicare levy low-income thresholds apply to the 2021-22 income year and future income years. This increases the maximum low- and middle-income tax offset benefit to $1,500 for a single-income household and $3,000 for a dual-income household. This benefit will be provided on the assessment of taxpayers' tax returns for the 2021-22 income year. It is estimated that over 10 million taxpayers will benefit from the one-off cost-of-living tax offset in 2021-22. The cost-of-living tax offset will put more money in taxpayers' pockets, helping them to meet rising cost-of-living pressures. Recipients of social security and veterans' payments and holders of certain concession cards will be eligible if they are residing in Australia on the test date of 29 March 2022. Each member of a couple will receive the payment if both are eligible. The government is taking decisive, responsible and temporary action to cut fuel excise and reduce the pressure of higher fuel prices on household budgets and small businesses, while maintaining continued road funding for the states and territories. These changes apply to fuel products other than aviation fuels for six months from 30 March 2022 to 28 September 2022. When the measure ends, the excise rates will then automatically revert to the previous rates, plus indexation that would have occurred on those rates during the six-month period. The benefit available for gazetted oils under the Product Stewardship for Oil Scheme will continue to directly offset the duty rate on these oils. I commend these bills to the House. Question agreed to. Bill read a second time. Message from the Governor-General recommending appropriation announced.