What was debated in Parliament
Summarised using AI from the official Hansard transcript of the debate only. It is not a record of the debate and may leave things out. Read the Hansard below to check it.
This bill makes several tax changes: it removes the $2 minimum for tax-deductible donations, simplifies how trusts report beneficiaries' tax file numbers, and stops gambling and tobacco activities claiming the research and development tax incentive, except research solely to reduce harm. Government amendments added a rise in the Medicare levy low-income thresholds and changes to the pension supplement for people overseas. Debate focused mainly on the gambling and tobacco exclusion and how far it should go.
Arguments made in support
Government members said removing the $2 limit reflects modern giving, like supermarket round-ups, and supports the goal of doubling philanthropy by 2030.
Labor speakers said taxpayers should not subsidise research that could deepen gambling or tobacco addiction and harm.
The government said trust reporting changes cut duplicate paperwork and help make sure the right amount of tax is paid.
Speakers said raising the Medicare levy thresholds protects over a million low-income earners, and the pension change helps pensioners on short trips overseas.
The Coalition supported the bill's measures in both chambers, calling much of it sensible clean-up work.
Arguments made against, or for changes
Coalition speakers warned that excluding some industries from the R&D incentive could set a precedent for governments picking winners and losers.
Coalition members wanted clarity on what counts as gambling, including whether some children's video games could be caught.
Independents Rebekha Sharkie and Monique Ryan, and the Greens, said the harm minimisation exception should go so gambling and tobacco companies get no R&D support.
Crossbench and Greens speakers called for the government to also act on gambling advertising and the Murphy report's recommendations.
The Greens opposed the pension supplement changes, and One Nation moved to remove the gambling and tobacco exclusion entirely.
50 speeches by 30 members in the House and Senate over 5 sitting days.
Hansard: House of Representatives, 25 Mar 2026 ›
The official Hansard (PDF), Parliament of Australia
Hansard: House of Representatives, 1 Apr 2026 ›
The official Hansard (PDF), Parliament of Australia
Hansard: House of Representatives, 28 May 2026 ›
The official Hansard (PDF), Parliament of Australia
Hansard: House of Representatives, 2 June 2026 ›
The official Hansard (PDF), Parliament of Australia
Hansard: Senate, 29 June 2026 ›
The official Hansard (PDF), Parliament of Australia
Includes votes on amendments and procedure.