The Low and Middle Income Tax Offset has been extended yet again. It delivers help neither when nor where it's needed

By John Hawkins, Senior Lecturer, Canberra School of Politics, Economics and Society and NATSEM, University of Canberra
Jinjing Li, Professor, NATSEM, University of Canberra
Michael James Walsh, Associate Professor, University of Canberra
Riyana (Mira) Miranti, Associate Professor & Convenor of BGL Indonesia Program, University of Canberra
Xiaodong Gong, Associate professor, University of Canberra
Yogi Vidyattama, Senior Research Fellow in Social and Economic Modelling, University of Canberra

The Low and Middle Income Tax Offset (known as the LMITO or “lamington”) has been given yet another new lease of life.

What started in 2018 as a stop-gap until broader tax cuts were introduced, was extended because of COVID after the tax cuts were introduced in the 2020 budget and has now been

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