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) (11:03): I already answered that in the previous answer. The entities being provided with DGR status in the Treasury Laws Amendment (Supporting Choice in Superannuation and Other Measures) Bill 2025 were found to be legally ineligible for DGR status through routine channels.

As I said before—let me be clear—all the entities that are provided with DGR status through this bill have been supported in this way because, in spite of the benefits they bring to communities, they did not fit into the defined DGR status. Our tax system is set up so that when this happens—and it does happen regularly and has occurred since 1948—a government can decide that a charity, in spite of not fitting a specific DGR category, nevertheless warrants the support that DGR status provides.