Anthony Albanese answered the super tax question by pointing out there has been an election since it was introduced:

Well, tax was an issue at the last election. It was an issue on May 3. In the budget brought down by the Treasurer in March, we had not one tax cut but two tax cuts, and we brought forward the legislation before this Parliament and we passed it on the Wednesday and then it went through the Senate as well later that day.

So, as a direct result of the actions that we have taken, we will see income tax cuts for all 14 million taxpayers following up from the income tax cuts that we delivered last July for all 14 million taxpayers, delivered on July 1 next year and then a further tax cut the year after, on July 1 the year after.

Now, that is action that we took, and today, of course, Parliament has begun.

We have had our first piece of legislation, was to assist people, assist people, by putting more dollars in their pockets with the 20 per cent cut in student debt, delivering benefits on average of $5,500.

But had we not been successful on May 3, we know what the first piece of legislation was going to be.

Because, remarkably, those opposite went to an election saying that they would actually introduce legislation to increase income taxes, for every single Australian taxpayer by increasing that first marginal tax rate not once but twice.