Division
Slade Brockman That means that amendment (1) on sheet 3682 lapses. Mehreen Faruqi by leave—I move Greens amendments (1) and (2) on sheet 3646 together: (1) Clause 2, Page 2 (at the end of the table), add: (2) Page 18 (after line 9), at the end of the Bill, add: Schedule 8 — 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
Senate, 2026-03-23. negative: ayes 12, noes 25.
Question
Slade Brockman That means that amendment (1) on sheet 3682 lapses. Mehreen Faruqi by leave—I move Greens amendments (1) and (2) on sheet 3646 together: (1) Clause 2, Page 2 (at the end of the table), add: (2) Page 18 (after line 9), at the end of the Bill, add: Schedule 8 — 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
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