1. Environmentalism
2. Utilitarian Ground Truth

The bill should be supported because it promotes environmental sustainability by incentivizing the transition to electric and fuel-efficient vehicles. Tightening the definition of fuel-efficient cars aligns with the global goal of reducing carbon emissions and supports Australia's commitment to achieving net-zero emissions by 2050 [Judgment]. Additionally, denying deductions for interest charges encourages timely tax payments, which can improve overall tax compliance and reduce the burden on compliant taxpayers.

The extension of the ATO notification period for refunds helps prevent fraud, safeguarding public funds and ensuring they are used for their intended purposes, thereby maximizing public benefit.

1. Propertarianism

The bill should be opposed because the changes to the Luxury Car Tax could lead to higher costs for consumers purchasing hybrid vehicles, which may still be an essential transitional technology towards full electrification. This could be seen as an infringement on individual economic freedom and choice [Judgment].

Denying deductions for ATO interest charges may unfairly penalize businesses and individuals facing temporary cash flow issues, adding to their financial burden rather than encouraging timely tax payment.

The extension of the ATO's refund notification period might delay legitimate refunds for taxpayers, affecting their cash flow and financial planning.