Division
Sue Lines I will now deal with the Treasury Laws Amendment (Financial Reporting System Reform) Bill 2026. I will first deal with the second reading amendment moved by Senator Barbara Pocock. The question is that the amendment on sheet 3784 be agreed to. Question agreed to. The question is that the bill be now read a second time. I will now deal with the Committee of the Whole amendments, starting with the amendments circulated by the Australian Greens. The question is that the amendments on sheet 3781, 3782 and 3899 be agreed to. _The Australian Greens' circulated amendments—_ SHEET 3781 (1) Schedule 1, item 13, page 11 (before line 23), before paragraph 227A(4)(a), insert: (aa) ethics; (2) Schedule 1, item 13, page 29 (before line 23), before paragraph 231(4)(a), insert: (aa) ethics; SHEET 3782 (1) Schedule 1, item 13, page 8 (lines 1 to 6), omit paragraph 225A(5)(b), substitute: (b) in a manner that promotes the continued adoption of international best practice accounting standards, auditing standards and sustainability standards in the Australian standard-setting processes, if doing so would be: (i) in the best interests of both the private and public sectors in the Australian economy; and (ii) in the public interest more broadly; and SHEET 3899 (1) Schedule 1, item 3, page 3 (after line 24), after the definition of _Council member_, insert: _External Reporting Australia eligible representative_ means an individual who is not any of the following: (a) a partner in a partnership that is a prescribed auditing firm; (b) a director, secretary or senior manager of a company that is a prescribed auditing firm; (c) a former partner in a partnership that is currently a prescribed auditing firm, if the individual is receiving regular and ongoing benefits, or has within the last 6 months received a material benefit, from the partnership; (d) a former director, secretary or senior manager of a company that is currently a prescribed auditing firm, if either of the following
Senate, 2026-06-29. affirmative: ayes 33, noes 24.
Question
Sue Lines I will now deal with the Treasury Laws Amendment (Financial Reporting System Reform) Bill 2026. I will first deal with the second reading amendment moved by Senator Barbara Pocock. The question is that the amendment on sheet 3784 be agreed to. Question agreed to. The question is that the bill be now read a second time. I will now deal with the Committee of the Whole amendments, starting with the amendments circulated by the Australian Greens. The question is that the amendments on sheet 3781, 3782 and 3899 be agreed to. _The Australian Greens' circulated amendments—_ SHEET 3781 (1) Schedule 1, item 13, page 11 (before line 23), before paragraph 227A(4)(a), insert: (aa) ethics; (2) Schedule 1, item 13, page 29 (before line 23), before paragraph 231(4)(a), insert: (aa) ethics; SHEET 3782 (1) Schedule 1, item 13, page 8 (lines 1 to 6), omit paragraph 225A(5)(b), substitute: (b) in a manner that promotes the continued adoption of international best practice accounting standards, auditing standards and sustainability standards in the Australian standard-setting processes, if doing so would be: (i) in the best interests of both the private and public sectors in the Australian economy; and (ii) in the public interest more broadly; and SHEET 3899 (1) Schedule 1, item 3, page 3 (after line 24), after the definition of _Council member_, insert: _External Reporting Australia eligible representative_ means an individual who is not any of the following: (a) a partner in a partnership that is a prescribed auditing firm; (b) a director, secretary or senior manager of a company that is a prescribed auditing firm; (c) a former partner in a partnership that is currently a prescribed auditing firm, if the individual is receiving regular and ongoing benefits, or has within the last 6 months received a material benefit, from the partnership; (d) a former director, secretary or senior manager of a company that is currently a prescribed auditing firm, if either of the following
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