Treasury Laws Amendment (Strengthening Accountability for Tax Adviser Misconduct and Other Measures) Bill 2026

Senator FARUQI (New South Wales—Deputy Leader of the Australian Greens) (17:34): by leave—I move the Greens amendments on sheet 3997: (1) Clause 2, page 2 (table item 4), omit "Schedules 6, 7 and 8", substitute "Schedules 6, 7, 8 and 9". (2) Page 78 (after line 14), at the end of the Bill, add: Schedule 9 — Animal welfare gift deductibility expansion Income Tax Assessment Act 1997 1 Subsection 30-45(1) (cell at table item 4.1.6, column headed "Fund, authority or institution") Repeal the cell, substitute: an institution whose principal activity (whether undertaken in or outside of Australia) is any one or more of the following: (a) providing short-term direct care to animals (but not only native wildlife) that: (i) have been lost or mistreated; or (ii) are without owners; or (iii) are at risk of harm from natural disasters; (b) rehabilitating orphaned, sick or injured animals (but not only native wildlife) that: (i) have been lost or mistreated; or (ii) are without owners; (c) promoting the prevention of harm to animals (but not only native wildlife) 2 Application of amendments The amendments of item 4.1.6 of the table in subsection 30-45(1) of the Income Tax Assessment Act 1997 made by this Schedule apply in relation to gifts or contributions made on or after the first 1 July to occur after the commencement of this item.

These amendments broaden the definition of animal welfare work to ensure that any person who donates to an animal welfare charity is able to receive the tax benefits that they should. Currently the Income Tax Assessment Act covers only organisations who work on behalf of native wildlife or provide direct animal-care services. This means that most activities of animal welfare charities are not eligible for deductible gift recipient status, known as DGR.

Excluded from DGR status are organisations that work on: preventing animal cruelty; providing community education, disaster and crisis emergency response; advocating for improved animal welfare standards; and providing expertise and advice to governments and industry stakeholders. The current laws limit access to major fundraising platforms, restrict donor choice and discharge important work that addresses animal cruelty at its source.

With bird flu on our shores, there could not be a more pressing time to support animal welfare charities. When I brought these amendments to the Senate in March, the Albanese government, the coalition and One Nation all voted them down. It is a great shame, though, that Labor is not willing to support such a simple change, which is widely supported and would help organisations that do this critical animal welfare work.

People in this country care deeply about animals. Animal welfare charities are consistently in the top three causes that Australian donors support. Independent reviews by the Productivity Commission and the Department of Social Services have recommended expanding tax-deductible-gift-recipient status to include animal welfare advocacy charities.

Labor said they would consider these recommendations from the Productivity Commission, but that was over two years ago, and still there is no action. I'm eager to hear today what new excuse the Albanese government has for refusing to act on expert advice. I'm sure that we will hear how Labor is working on it, but we know that just working on it doesn't mean that the change is going to happen.

These amendments are a critical step forward for animal welfare organisations and respond to a long-running campaign from the animal welfare community, and they would make a very significant difference to organisations who do so much to care for animals. I commend these amendments to the Senate, but I have a question for the minister: has any progress been made on the Productivity Commission's recommendations on expanding tax-deductible status to include animal welfare advocacy charities, and, if there has been any progress made, what is that progress and when will you actually make this change?