In respect of the dead-weight cost and whether this will demotivate people to work, if the member really is concerned about that, far more people sit in the band below this rate than above it who pay an effective overall tax rate on income that is higher than the people even now at a 39c in the dollar income tax rate will pay overall as a percentage of their income when GST is taken into account, because savings in respect of higher-income people do not incur GST, whereas middle-income people pay a higher proportion of their income in GST, at 15c in the dollar, in addition to their income tax, whereas this 6c increase in income tax on incomes over $180,000 is often saved, avoiding GST at the rate of 15c in the dollar. I don't say "avoiding" in any pejorative sense, but the effective tax rate of a lot of people that are in this higher tax bracket will still be lower than the effective tax rate paid on the taxable income of people at lower incomes. 