The flim flam man Scott Morrison knew when he dissolved the Australian Parliament that he wouldn't be giving anyone a new tax cut this financial year

In June 2018 the Australian Parliament passed the first year of this 2018-19 Budget item:

Step 1: immediate tax relief for low and middle income earners

The first step will deliver tax relief to low and middle income earners to help with cost of living pressures.

The low and middle income tax offset will provide tax relief of up to $530 to low and middle income earners for the 2018-19, 2019-20, 2020-21 and 2021-22 income years. 

The offset will assist over 10 million Australians and around 4.4 million people will receive the full $530 benefit for 2018-19. The benefit is in addition to the existing low income tax offset, and will be available on assessment after a taxpayer lodges their tax return.

With regard to this tax relief Australian Taxation Office stated:

A new low and middle income tax offset applies for 2018–19, 2019–20, 2020–21 and 2021–22 income years.

Australian resident individuals (and certain trustees) whose income does not exceed $125,333 are entitled to the new low and middle income tax offset. Entitlement to the new offset is in addition to the existing low income tax offset, and is available on assessment after you lodge your income tax return.

If your income:

·         does not exceed $37,000 you are entitled to $200

·         exceeds $37,000 but does not exceed $48,000, you are entitled to $200 plus 3% of the amount of the income that exceeds $37,000

·         exceeds $48,000 but not $90,000, you are entitled to $530

·         exceeds $90,000 you are entitled to $530 less 1.5% of the amount of the income that exceeds $90,000.

It would appear that Morrison then changed the details of this tax offset* and the wording in the 2019-20 Budget papers reads:

Immediate tax relief for low- and middle‑income earners of up to $1,080 for singles or up to $2,160 for dual income families to ease the cost of living.

While remaining silent on the fact that this change no longer specified that this new offset amount would be legislated by 30 June - letting the media and voters assume that he was still intending to deliver the second tax offset by end of June 2019.

On April 8 (three days before Morrison called the election) The New Daily reported that: The Australian Tax Office has warned the government it will not deliver planned $1080 tax cuts from July 1, unless they can be rushed through Parliament before the end of the financial year.

Prime Minister Scott Morrison via @iborgward  

As a politician who obviously believes no lie is too big or too small to utter to secure his political leadership, the statements above are another instance to add to the list.

When Scott Morrison appeared to promise workers on up to $125,00 per annum to be delivered by 30 June 2019 as a tax offset he knew that the timetable for any federal election is a set one. 

This means that no later than 110 days after the election writs are issued they have to be returned.

Only after that can the 46th Australian Parliament begin its deliberations and legislate election promises.

In the 2019 federal general election the writs were issued on 11 April 2019. This was Morrison's personal choice as he called on the Governor-General the day before.

That means writs have to be returned by 20 July 2019.

At the 2013 federal election the writs were returned in 100 days and at 2016 federal election writs were returned in 84 days.

Morrison is now saying that the 2019 writs will probably not be returned until around 28-30 June 2019.

There is no way that during the election campaign when he was repeating his promise of an immediate cash tax offset that he had not calculated that the election writs wouldn't be returned in under 74-76 days.

The seventy-fourth day is Friday 28 June 2019. There is no way that the Australian Parliament can convene before the start of the next financial year.

Those who expected to see a $1,080 to $2,160 reduction in their tax liability anytime soon may well be waiting a full twelve months until 30 June 2020 to see the promised tax offset land.

Meanwhile Morrison and Frydenberg with an 'Ooops! Sooo sorry' probably see this move as cleverly saving money at workers' expense in order to help their government's fiscal bottom line in the face of a slowing economy.

Morrison's new 'promise' as of 21 May 2019 is that he will deliver the promised tax offset sometime in the 2019-20 fiscal year. 

All of which confirms his lack of political integrity.

Note

* A tax offset reduces the amount of tax payable on an individual's annual income. It doesn't necessarily result in an Australian Taxation Office cash refund.