The legislation will return to the House of Representatives on Friday but the government looks unlikely to accept the changes. "We went to the election with a very clear position," Mr Abbott told ABC Radio on Friday. "You can't get rid of a tax responsibly without also getting rid of the spending.
Finance Minister Mathias Cormann warned senators before Thursday's vote that the changes were unacceptable. "There is no way that we can afford to keep billions and billions of dollars worth of unfunded promises," Senator Cormann said.
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