Opened the debate
Plibersek presented the supplementary explanatory memorandum and moved the government amendment. The amendment sought to amend Schedule 9 to update section 85GA of the A New Tax System (Family Assistance) Act 1999. Plibersek proposed substituting references to persons with broader terms including entities and bodies, such as partnerships. The amendment also inserted new subsections requiring agreements to be between the Commonwealth and the recipient or a representative, and mandating recipient compliance.