This bill became law on Feb 16th, 2023.
Budget, tax & economy
People can claim tax deductions for donations to six newly listed organisations, including Melbourne Business School, the Australian Education Research Organisation, and Australians for Indigenous Constitutional Recognition.
The deductible gift recipientAn organisation that can receive gifts people claim as tax deductions on this page. list was out of date, leaving new organisations unlisted, time-limited listings nearing expiry, and Mt Eliza still on it. The bill updates the tax law by adding six organisations, extending two listing periods so donations stay deductible, and removing Mt Eliza from 1 January 2023.
Australia’s tax law already let donors claim deductions for gifts to organisations either covered by general categories or listed by name, but by late 2021 and 2022 the named list no longer matched government decisions: some organisations approved in MYEFOA government budget update that had already approved some of the listed charity changes before this bill put them into law. and BudgetA policy change announced in a federal budget that the bill later turns into law. measures were still missing, two time-limited listings were nearing expiry, and Mt Eliza remained listed after its operations shifted to Melbourne Business School. The bill responded by updating that named list, and after Parliament passed it in February 2023 donors could keep claiming deductions for the extended organisations, newly eligible gifts could qualify including some earlier gifts, and Mt Eliza’s special listing ended from 1 January 2023.
The main criticism was that giving tax-deductible status to Australians for Indigenous Constitutional Recognition unfairly advantaged the yes side of the Voice campaign and could skew the political playing field. That objection was raised most clearly by Nationals senator Matthew Canavan, while the Coalition leadership and Greens still supported the bill and broader opposition in debate was limited.
Hon Dr Andrew Leigh MP introduced this bill. It passed on the voices.
Did it become law?
Yes
Became law 16 Feb 2023
Final passage
Passed without a counted vote
1 recorded amendment or procedural vote was found, but no counted vote on the bill itself was recorded.
Passage speed
69 days
From introduction to the latest recorded parliamentary step
Meaning
People can claim tax deductions for donations to six newly listed organisations, including Melbourne Business School, the Australian Education Research Organisation, and Australians for Indigenous Constitutional Recognition.
Tax-deductible status for donations to Sydney Chevra Kadisha is extended until 30 June 2024, so donors can keep claiming deductions for longer.
Tax-deductible status for donations to Australian Women Donors Network is extended until 8 March 2028, allowing donors to keep claiming deductions for those gifts.
Donations to Mt Eliza Graduate School of Business and Government Limited stop being tax deductible from 1 January 2023 because its special listing is removed.
Some new tax-deductible donation listings apply retrospectivelyA rule change that applies to gifts made before the bill was passed, so some earlier donations can still count., so eligible earlier gifts can still qualify for a tax deduction, while the Mt Eliza removal only applies going forwardA change that only affects gifts made from a later date onward, which is how the Mt Eliza removal works here..
• list Melbourne Business School Limited, Leaders Institute of South Australia Incorporated, St Patrick’s Cathedral Melbourne Restoration Fund, Jewish Education Foundation (Vic) Ltd, Australian Education Research Organisation Limited, and Australians for Indigenous Constitutional Recognition Ltd as deductible gift recipients;Treasury Laws Amendment (2022 Measures No. 5) explanatory memorandum
The amendments extend the period of the listing of Sydney Chevra Kadisha so that it applies to gifts made on or after 31 December 2017 and on or before 30 June 2024.Treasury Laws Amendment (2022 Measures No. 5) explanatory memorandum
The amendments extend the period of the listing of Australian Women Donors Network so that is applies to gifts made on or after 8 March 2018 and on or before 8 March 2028.Treasury Laws Amendment (2022 Measures No. 5) explanatory memorandum
The amendments remove the listing of Mt Eliza Graduate School of Business and Government Limited apply on and after 1 January 2023.Treasury Laws Amendment (2022 Measures No. 5) explanatory memorandum
The amendments apply retrospectively. This ensures that if gifts were made prior to the commencement of this Schedule they may be tax deductible for income tax purposes, provided they comply with other requirements of the income tax law. Accordingly, despite the retrospective application of deductible gift recipient status there is no adverse impact on affected parties or the entities as they amendments assist entities to obtain support from the public and allow parties that provide gifts to obtain an income tax deduction if eligibility requirements are met. The removal of deductible gift recipient status for the Mt Eliza Graduate School of Business and Government Limited applies prospectively.Treasury Laws Amendment (2022 Measures No. 5) explanatory memorandum
Context
Australia’s tax law already let donors claim deductions for gifts to organisations either covered by general categories or listed by name, but by late 2021 and 2022 the named list no longer matched government decisions: some organisations approved in MYEFOA government budget update that had already approved some of the listed charity changes before this bill put them into law. and BudgetA policy change announced in a federal budget that the bill later turns into law. measures were still missing, two time-limited listings were nearing expiry, and Mt Eliza remained listed after its operations shifted to Melbourne Business School. The bill responded by updating that named list, and after Parliament passed it in February 2023 donors could keep claiming deductions for the extended organisations, newly eligible gifts could qualify including some earlier gifts, and Mt Eliza’s special listing ended from 1 January 2023.
MYEFOA government budget update that had already approved some of the listed charity changes before this bill put them into law. flags updates to the deductible gift recipientAn organisation that can receive gifts people claim as tax deductions on this page. list
The explanatory memorandumThe supporting document that explains what the bill does, why it was introduced, and how the dates and costs work. says the 2021-22 MYEFOA government budget update that had already approved some of the listed charity changes before this bill put them into law. included a measure to update the list of specifically named deductible gift recipients in tax law.
Treasury Laws Amendment (2022 Measures No. 5) explanatory memorandum ↗BudgetA policy change announced in a federal budget that the bill later turns into law. backs new listings, an extension and Mt Eliza's removal
The March 2022-23 Budget measureA policy change announced in a federal budget that the bill later turns into law. covered listing Melbourne Business School, Leaders Institute of South Australia and St Patrick’s Cathedral Melbourne Restoration Fund, extending Sydney Chevra Kadisha and removing Mt Eliza from the named list.
Treasury Laws Amendment (2022 Measures No. 5) explanatory memorandum ↗October BudgetA policy change announced in a federal budget that the bill later turns into law. adds more deductible-gift changes
The October 2022-23 Budget measureA policy change announced in a federal budget that the bill later turns into law. added Australians for Indigenous Constitutional Recognition and extended Australian Women Donors Network, broadening the package of philanthropy changes before the bill was introduced.
Treasury Laws Amendment (2022 Measures No. 5) explanatory memorandum ↗Government introduces the bill to update the named charity list
When introducing the bill, the government linked it to its goal of doubling philanthropy by 2030 and used it to legislate the pending deductible-gift listing changes.
Hansard ↗Mt Eliza's deductible-gift listing ends as its operations have ceased
The explanatory memorandumThe supporting document that explains what the bill does, why it was introduced, and how the dates and costs work. says Mt Eliza Graduate School of Business and Government had ceased operation and its activities were being carried out by Melbourne Business School, so its special listing was removed from this date.
Treasury Laws Amendment (2022 Measures No. 5) explanatory memorandum ↗Parliament passes the bill
Passage through both houses completed the legal update so new named organisations and the extended listings could support deductible donations under the revised timetable.
Parliamentary timeline ↗Legislative route
The bill was formally presented to the chamber and read a first time, which starts its parliamentary journey.
Introduced and read a first time
A minister or sponsoring member moved the second reading, opening the main debate on the bill's purpose and principles.
Second reading moved
The bill reached this recorded parliamentary step.
The chamber agreed to the bill at second reading, meaning it accepted the bill in principle and allowed it to continue.
Second reading agreed to
The chamber agreed to the bill at third reading, which completed passage through that chamber. Later message exchanges with the other chamber were still recorded afterwards.
Third reading agreed to
The bill was formally presented to the chamber and read a first time, which starts its parliamentary journey.
Introduced and read a first time
A minister or sponsoring member moved the second reading, opening the main debate on the bill's purpose and principles.
Second reading moved
The bill reached this recorded parliamentary step.
The chamber agreed to the bill at second reading, meaning it accepted the bill in principle and allowed it to continue.
Second reading agreed to
The chamber agreed to the bill at third reading, which completed passage through that chamber.
Third reading agreed to
Both houses passed the bill in the same form, completing parliamentary passage.
Finally passed both Houses
The bill reached this recorded parliamentary step.
Key criticism
The main criticism was that giving tax-deductible status to Australians for Indigenous Constitutional Recognition unfairly advantaged the yes side of the Voice campaign and could skew the political playing field. That objection was raised most clearly by Nationals senator Matthew Canavan, while the Coalition leadership and Greens still supported the bill and broader opposition in debate was limited.
Most criticism was narrow and focused on one listed organisation rather than the bill as a whole.
Perceived referendum campaigning imbalance
Critics argued the bill would give a tax-backed advantage to one side of the Voice referendum by making donations to Australians for Indigenous Constitutional Recognition deductible while offering no equivalent treatment to groups backing the no case.
Further sources
Votes
The bill passed both chambers on the voices. The counted divisions below were about amendments or procedure, not final passage.
House agreed to the bill's third reading on the voices, so there is no list of individual Aye and No votes for final passage in that chamber.
Passed on the voices
In a voice vote, members call out Aye or No and the presiding officer judges which side has it. Individual names are only recorded if a formal division is called.
Senate agreed to the bill's third reading on the voices, so there is no list of individual Aye and No votes for final passage in that chamber.
Passed on the voices
In a voice vote, members call out Aye or No and the presiding officer judges which side has it. Individual names are only recorded if a formal division is called.
Recorded amendment and procedural votes grouped by chamber. Expand a vote to see the party breakdown.
Senate
Defeated 12 to 42. Support came from Greens and minor parties and independents. Opposition came from Labor, Liberal Party, Nationals, and UAP.
The Senate rejected the amendmentA proposed change to the motion approving the bill in principle, used here to raise a broader political point about tax cuts and income support. 42 to 12, then agreed to the bill's original second-reading question.
These are amendment votes, not the final passage vote on the bill itself. The bill passed both chambers on the voices.
Parliamentary debate
Start here — lead voices
Leigh supports the bill, which updates the deductible gift recipientAn organisation that can receive gifts people claim as tax deductions on this page. list to help several named organisations attract more donations.
Read in Hansard ↗Canavan opposes the bill because he says it gives tax-deductible status to a group backing the yes side of the Voice campaign while giving no equivalent support to the no side.
Read in Hansard ↗Rice says the Greens will support the bill because it extends deductible gift recipient statusAn organisation that can receive gifts people claim as tax deductions on this page. to several organisations, but she argues the wider Treasury tax agenda is badly wrong and should instead focus on raising income support and scrapping stage 3 tax cuts.
Read in Hansard ↗Smith says the opposition will support the bill because it is largely procedural and continues established deductible gift recipientAn organisation that can receive gifts people claim as tax deductions on this page. arrangements, but he criticises the government for mishandling its legislative agenda and creating the bill separately.
Read in Hansard ↗All speeches by bloc
2 speakers · 3 contributions · 2 support
Hansard records 2 separate contributions by Andrew Leigh on this bill. They are grouped here so the speaker is listed once.
Minister's second reading speech
Leigh supports the bill, which updates the deductible gift recipientAn organisation that can receive gifts people claim as tax deductions on this page. list to help several named organisations attract more donations. He says the changes will encourage philanthropy and support the not-for-profit sector.
“This bill amends the Income Tax Assessment Act 1997 to include Australian Education Research Organisation Ltd, Jewish Education Foundation (Vic) Ltd, Melbourne Business School Ltd, Australians for Indigenous Constitutional Recognition Ltd, Leaders Institute of South Australia Inc. and St Patrick's Cathedral Melbourne Restoration Fund on the list of deductible gift recipients.”Read this contribution in Hansard ↗
Second reading speech
Andrew Leigh says the government supports the bill and commends it to the House because it updates deductible gift recipientAn organisation that can receive gifts people claim as tax deductions on this page. listings for a set of community and education organisations. He notes the coalition will support it as well and presents the measure as a straightforward tax amendmentA proposed change to the motion approving the bill in principle, used here to raise a broader political point about tax cuts and income support..
“It is usual in the summing-up speech to broadly thank all members who've contributed to the debate, because you don't want to go through and name them all. But in the case of the Treasury Laws Amendment (2022 Measures No. 5) Bill 2022 I think it is appropriate to mention the two opposition members who spoke. I thank the shadow Assistant Treasurer for making clear that the coalition will be supporting this bill. I thank the member for Sturt for singling out two of the organisations—the Leaders Institute of South Australia Inc. and Australians for Indigenous Constitutional Recognition Ltd—and describing the worthy work that they do.”Read this contribution in Hansard ↗
“People here and people listening understand that deductible gift recipient status allows members of the public to receive income tax deductions for the donations that they make to these organisations. In contemplating this legislation, and I hope providing support for it, the parliament and the Australian government are supporting these organisations in their provision of valuable community services by granting them deductible gift status. I commend the bill to the Senate.”Read the full speech in Hansard ↗
5 speakers · 4 support · 1 oppose
“Of course, the opposition will be supporting this bill. It is largely procedural in nature and it's the well-established custom and tradition of this parliament that applications for deductible gift recipient status that are agreed by the House are also agreed by the Senate.”Read the full speech in Hansard ↗
“I, for one, will be making a contribution in what I consider to be an appropriate way to show my solidarity with the people of the Jewish education community and to say to them: you have the support of the senators in this place, and these manifestations of vile, anti-Semitic conduct do not represent the Australia that we believe in; they are not reflective of the views of the vast majority of Australians. When these incidents occur, whether they are vile, anti-Semitic incidents directed at our Jewish community or the burning down of a mosque in Toowoomba, in my home state of Queensland, which is being rebuilt with the support of the vast majority of the community, we need to call out this behaviour and say that we stand with communities that are subject to this persecution and these awful, vile acts of racial hatred. With that, I commend the bill to the Senate.”Read the full speech in Hansard ↗
“I join with the member in rising to speak in favour of Treasury Laws Amendment (2022 Measures No. 5) Bill 2022, which is noncontroversial and fairly straightforward. I commend the words of the member for Fadden around the predicament that the government have found themselves in, having to proceed down this path with this separate bill.”Read the full speech in Hansard ↗
“The opposition rises to support the government's Treasury Laws Amendment (2022 Measures No. 5) Bill 2022 and to ensure it has an expeditious route through the House.”Read the full speech in Hansard ↗
1 speaker · 1 support
“I rise to speak on the Treasury Laws Amendment (2022 Measures No. 5) Bill 2022. The Australian Greens will be supporting this bill. It extends deductible gift recipient status to a number of organisations.”Read the full speech in Hansard ↗
Record
House · Introduced and read a first time
Introduced
The bill was formally presented to the chamber and read a first time, which starts its parliamentary journey.
House · Second reading moved
Second reading opened
A minister or sponsoring member moved the second reading, opening the main debate on the bill's purpose and principles.
House · Second reading debate
Second reading debate
The bill reached this recorded parliamentary step.
House · Second reading agreed to
Second reading agreed
The chamber agreed to the bill at second reading, meaning it accepted the bill in principle and allowed it to continue.
House · Third reading agreed to
Third reading agreed
The chamber agreed to the bill at third reading, which completed passage through that chamber.
Senate · Introduced and read a first time
Introduced
The bill was formally presented to the chamber and read a first time, which starts its parliamentary journey.
Senate · Second reading moved
Second reading opened
A minister or sponsoring member moved the second reading, opening the main debate on the bill's purpose and principles.
Senate · Second reading debate
Second reading debate
The bill reached this recorded parliamentary step.
Senate · Second reading agreed to
Second reading agreed
The chamber agreed to the bill at second reading, meaning it accepted the bill in principle and allowed it to continue.
Senate · Third reading agreed to
Third reading agreed
The chamber agreed to the bill at third reading, which completed passage through that chamber.
Parliament · Finally passed both Houses
Passed both houses
Both houses passed the bill in the same form, completing parliamentary passage.
House · Message from Senate reported
Message from Senate reported
The bill reached this recorded parliamentary step.
