Lower income electorates on the fringes of capital cities and rural areas will get the largest benefit from modifying the Stage 3 tax cuts.

National Party electorates will get a larger average benefit than Liberal and Labor electorates. Tasmania, the Northern Territory and South Australia will also see large benefits.

This paper updates Divided nation, which looked at the distribution of the original Stage 3 tax cuts by federal electorates. The paper compares the electorate distribution of the modified Stage 3 tax cuts with the electoral distribution of the original Stage 3.