It shows the average taxpayer across the Coalition partner’s electorates will keep an extra $326 a year. Broken down by state, Tasmania, the Northern Territory and South Australia will be the biggest beneficiaries, with each taxpayer reaping an extra $350 on average a year.

Queenslanders will receive $260 more than under the original Stage 3 plan, while Western Australian and the ACT will get the smallest increase of just over $100.

Benefit of modified stage 3 per taxpayer by party in 2024-25: 

Key findings:

• Taxpayers in electorates held by the Nationals will be the biggest beneficiaries from the government’s Stage 3 changes
  • The party’s 16 electorates will receive a cumulative $451 million in additional tax cuts ($326 per taxpayer) next financial year
  • The Liberal Party’s 41 seats will be better off to the tune of $913 million in 2024-25 ($226 per taxpayer)
  • Labor’s 78 seats will reap an additional $1.8 billion between them ($229 per taxpayer)
• Of Australia’s 151 electorates, 127 will receive additional benefits under the restructured cuts
• Of the top 20 electorates best off, most are on the fringes of our major cities and rural electorates.
  • Taxpayers in each of these seats will receive an additional $300 per year, on average

“The majority of taxpayers across Labor, Liberal and Coalition electorates will be winners under the government’s restructured tax cuts,” said Australia Institute Senior Economist Matt Grudnoff.

“National Party electorates are the biggest beneficiaries, to the tune of $451 million over the coming financial year, because the benefits of the modified cuts flow disproportionately to poorer rural electorates.

“If the Nationals, in particular, were to vote against this legislation, then taxpayers in their electorates would have the most to lose.

“This shows just how damaging Coalition’s original Stage 3 cuts were to Australia’s social and economic fabric.

“Redistributing the bulk of the tax cuts to low- and- middle- income earners will help those doing it the toughest while preserving the progressive nature of our tax system.”