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) (17:47): Welcome back, Richard, after six years—six whole years! I seek leave to move the Greens's amendments on sheet 4013. Leave granted.

Senator FARUQI: I move the Greens's amendments on sheet 4013: (1) Clause 2, page 2 (table item 3), omit "Schedules 4 and 5", substitute "Schedules 4, 5 and 5A". (2) Page 67 (after line 4), after Schedule 5, insert: Schedule 5A — Loss of deductible gift recipient status for supporting illegal occupation Income Tax Assessment Act 1997 1 At the end of subsection 30-125(1) Add: Note: However, the entity is not entitled to be endorsed if the entity has supported an illegal occupation (see section 30-150). 2 At the end of subsection 30-125(2) Add: Note: However, the entity is not entitled to be endorsed if the entity has supported an illegal occupation (see section 30-150). 3 After section 30-130 Insert: 30-150 No entitlement to endorsement for entities supporting illegal occupation (1) An entity is not entitled to be endorsed as: (a) a *deductible gift recipient (despite subsection 30-125(1)); or (b) a *deductible gift recipient for the operation of a fund, authority or institution (despite subsection 30-125(2)); if the entity has supported an *illegal occupation.

(2) The *Foreign Affairs Minister may, by legislative instrument, make a declaration specifying an occupation of the whole or part of a territory as an illegal occupation. Application in relation to non-legal persons (3) An entity that is: (a) a partnership; or (b) a trust; or (c) an unincorporated body or association; is taken to have supported an *illegal occupation if an accountable person for the entity has supported the illegal occupation in the person's capacity as an accountable person for the entity.

Definitions (4) For the purposes of this section, an accountable person for an entity is: (a) in the case of a partnership—a person who is a partner in the partnership; or (b) in the case of a trust—a person who is a trustee of the trust; or (c) in the case of an unincorporated body or association—a person who is a member of the governing body or committee of management (however described) of the unincorporated body or association.

(5) For the purposes of this section, an entity has supported an *illegal occupation if the entity has in any way (whether directly or indirectly) advocated, prepared, planned, assisted in, financed, fostered, supported (within the ordinary meaning of that expression), participated in or contributed to the establishment, maintenance or expansion of the illegal occupation. 4 Subsection 995-1(1) Insert: illegal occupation: see subsection 30-150(2). 5 Application of amendments Section 30-150 of the Income Tax Assessment Act 1997, as inserted by this Schedule, applies in relation to entities that have supported (within the meaning of that section) an illegal occupation after the commencement of this item, whether: (a) that support began before or after that commencement; or (b) the entity is endorsed, or proposed to be endorsed, before or after that commencement.

These amendments are a crucial change to DGR status, and they ensure that no organisation that supports illegal occupation overseas receives tax subsidies here. Genocide is a war crime. Ethnic cleansing is a war crime.

But, in this country, you can send money to fund those war crimes and you'll receive a tax deduction. Investigations by Michael West Media revealed that charities registered with the Australian Charities and Not-for-profits Commission that are benefiting from Australian taxpayer subsidies have hosted fundraisers linked to the IDF and illegal Israeli settlements in the occupied West Bank.

These charities are helping to bankroll the genocide in Gaza by channelling funds to organisations linked to the IDF and to violent illegal settlements off the back of Australian taxpayer money. When I moved the same amendment to a Treasury laws amendment bill in March this year, Senator Chisholm told the Senate that the ACNC's external conduct standards 'do not extend to conduct under international law'.

So, in essence, this government doesn't care if charities are funnelling money to support war crimes. Senator Chisholm went on to say that charity status can be revoked 'where governance and external conduct standards are not met'. But repeated investigations have shown that Australian based charities are indeed funding settler crimes in the occupied West Bank, yet these organisations continue to enjoy charitable DGR status.

External conduct standard 4 of the ACNC 'requires charities to take reasonable steps to ensure the safety of vulnerable individuals overseas'. How can supporting ethnic cleansing, settler occupation and the murder of Palestinians be ensuring 'the safety of vulnerable individuals overseas'? It cannot, and the ACNC has not been able to answer these questions.

These amendments would ban that once and for all. These amendments would strip any entity of DGR status if the entity has, in any way—whether directly or indirectly—advocated, prepared, planned, assisted in, financed, fostered, supported, participated in or contributed to the establishment, maintenance or expansion of an illegal occupation. By maintaining DGR status for these supposed charities, the government says that this violence is okay—that is what this government is doing—that these murders are okay, that this ethnic cleansing is okay.

It is yet another way that the Albanese government props up Israel's genocide of Palestinians. Labor is more than happy for those who participate in, sustain and fund the illegal occupation of the West Bank, an occupation that Labor itself has recognised as illegal—yet it gets a tax deduction. While Labor refuses to act, the situation in the West Bank gets worse and worse.

While the world's eyes have been focused on Gaza, settler violence against Palestinians in the West Bank has escalated unabated. Just last week, two Palestinian teenagers were murdered and an entire village was razed to the ground when settlers entered under police and military escort. Khalil Abu Alia, who was 16 when he was killed by an IDF soldier, was about to start 11th grade.

He was on the doorstep of his home and was shot in the neck. Also killed was 19-year-old Omar al-Naasan, who recently graduated high school. Israeli soldiers and settlers had already killed three other students from the same school this year alone.

These are whole worlds and lives extinguished in evil, depraved and violent attacks that have become part of everyday life for Palestinians. At the same time, Israeli forces destroyed the homes of 12 Palestinian families in Khirbet al-Tabban, leaving 70 people homeless, including 28 children. According to B'Tselem, this is the 66th Palestinian community wiped off the map in just the last three years.

Supporting these heinous crimes deserves a criminal investigation, not a tax deduction. These are not rogue individuals. They are escorted, supported and joined by Israeli military and police as part of the Israeli regime's broader plan to eliminate Palestine.

The International Court of Justice in 2024 called on party states, such as Australia, to 'prevent trade or investment relations that assist in the maintenance of the illegal situation created by Israel in the Occupied Palestinian Territory'. Flouting international law once again, Labor allows Australian charities who funnel money to support ethnic cleansing, apartheid, violence and occupation.

All Labor offers to Palestinians who are being murdered and displaced every day is empty words. Labor say they mourn the death of Zomi Frankcom, but, in the same breath, they hand tax benefits to those who support her murderers. It is completely disingenuous for the government to say it supports a Palestinian state while effectively subsidising its destruction.

Senator Wong joined 21 countries to call the E1 settlement project in the West Bank 'unacceptable and a violation of international law'. So I do call on the Labor government today to put action behind those words and support these amendments, and I do commend the amendments to the Senate. I do have some questions for the minister, though.

Minister, these proposed Greens amendments would ensure that organisations supporting illegal occupations overseas cannot receive the benefit of DGR status or tax-deductible donations in Australia. Does your government think it is acceptable for a tax system to subsidise organisations whose funds support illegal settlements, the violent displacement of Palestinians and genocide?