Oliver – I think the policy is a good idea and am just trying to get my head around the different impacts of it. If a person has no income (like a stay at home parent) they can’t pay tax on other assets. In most cases I assume this will be fine – the offset in spouses income tax will be used to pay this new tax – however what if that person doesn’t pay it? If it is tax in the name of the stay at home parent does the spouse have to pay? Does the stay at home parent have an ever increasing tax debt? I was just wondering what the plan was to address this potential issue.

Why would it be different for them?