Ah. But Bill says they aren't tax increases, just removing a gift, or reversing future changes...
(Cough cough).
On the dividend imputation, I do in some way agree with the principle of not giving a refund where someone has a marginal tax rate of 0%
Very hypothetical example:
Consider Company ABC which made 100 million dollars, paid 30 million dollars in tax and decided to distribute all 70 million in dividends.
Now let's say they have 10,000 shareholders. All retirees who own their own house and this is their only source of income.
They all declare $7000 of income, and then claim back the $3000 franking credits as a cash refund totaling $30 million (plus no doubt a whole heap of other government benefits)
Thus net result is the government has collected Zero tax from a company that made $100 million.
It's not removal of double taxation for these people, it's removal of taxation for the company entirely.