Treasury Laws Amendment (Supporting Choice in Superannuation and Other Measures) Bill 2025

Senator CHISHOLM (Queensland—Assistant Minister for Regional Development, Assistant Minister for Agriculture, Fisheries and Forestry, Assistant Minister for Resources and Deputy Manager of Government Business in the Senate) (10:47): Thanks, Senator Faruqi, for moving the amendment. My understanding is that—I understand it wasn't Senator Faruqi who spoke about this last time; I think it might have been Senator Allman-Payne who made a similar point that Senator Gallagher responded to—the government will oppose this amendment moved by Senator Faruqi.

There is no DGR category or purpose that allows charities to support illegal activities at home or abroad. Registered charities also must ensure that they meet their ongoing obligations to the ACNC, including by complying with the ACNC's governance standards. The ACNC's governance standards require a charity to remain charitable, operate lawfully and be run in an accountable and responsible way.

Charities that operate overseas, including giving of funds, must also comply with the ACNC external conduct standards. These standards require charities to take reasonable steps to ensure appropriate standards of behaviour, governance, oversight and record keeping when undertaking activities or providing resources overseas. The governance standards require charities to comply with all Australian law, including the Anti-Money-Laundering and Counter-Terrorism Financing Act 2006 or hate speech legislation that is passed.

The external conduct standards also require a charity to comply with Australian law as it relates to international sanctions, terrorism financing and slavery or slavery-like conditions and who have reasonable procedures to ensure compliance with those laws. The external conduct standards do not extend to conduct under international law. Governance and external conduct standards also require charities to ensure their resources are only used to further their purposes and they are operating in a way consistent with a non-for-profit entity.

Charity registration can be revoked by the ACNC where the governance and external conduct standards are not met. Where a charity's registration is revoked, the ATO may also remove their access to DGR status and other tax concessions.