Bill
Tax Laws Amendment (Incentivising Food Donations to Charitable Organisations) Bill 2026
before parliament, as at 2026-09-07.
- Sponsor
- Dean Smith
- Portfolio
- Not recorded
Recorded stages
- introduced — 2026-09-07
- second reading — 2026-09-07
Divisions
No divisions recorded. Most questions are decided on the voices; this does not establish that a bill was unopposed.
Plain-language summary
Written by a model from the explanatory memorandum; not the record, as at 2026-09-07.
This bill would offer eligible companies a tax offset for qualifying costs of donating food to registered food charities.
The offset would depend on company turnover and eligible expenditure, with an annual ceiling of $5 million.
Large retailers and wholesalers in the excluded categories could not claim it, and smaller eligible companies could receive a refundable offset.
- Creates an offset for specified expenditure incurred in food donation activities.
- Caps the claim at the lower of $5 million and the applicable turnover-based percentage of eligible costs.
- Makes the offset refundable where aggregated turnover is below $20 million and non-refundable otherwise.
- Excludes companies defined as large retailers, very large retailers or large wholesalers.
- Includes integrity rules and requires an independent review after three years of the temporary incentive.
Eligible corporate food donors, registered food charities and the tax authority administering claims are affected.
Sources
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