Taxation

Opened the debate

Hodgins-May moved the motion, arguing that a 25% tax on gas exports would generate at least $17 billion annually. This revenue could fund universal, high-quality early childhood education and care, provide immediate cost-of-living relief, and support energy security. The Greens criticised the current system for prioritising profits over children and called for a national commission to lift wages and rein in profiteering. Hodgins-May asserted that the government had failed to tax corporations adequately while families struggled with rising costs.

Government response

Smith defended the government's record on early childhood education, highlighting the three-day guarantee and cheaper childcare reforms. The government had scrapped the activity test and invested $1 billion in the Building Early Education Fund to expand not-for-profit centres. Smith noted that agreements with states and territories would deliver nearly 2,000 new places, with 80% co-located at schools. The reforms had reduced annual costs for over one million families by an average of $312, while wage increases for educators were implemented to retain staff.

Opposition response

O'Sullivan opposed the motion, arguing that a gas export tax was unnecessary and would fund a one-size-fits-all universal childcare system. O'Sullivan contended that removing means-testing would subsidise high-income earners at the expense of vulnerable families, costing up to $8 billion. O'Sullivan emphasised the need for choice and flexibility in childcare, noting that only 50% of children use centre-based care. O'Sullivan criticised the government for failing to reduce costs despite promises and highlighted the coalition's focus on addressing childcare deserts.