Bill Debate · Second Reading

Treasury Laws Amendment (Delivering an Efficient and Trusted Tax System) Bill 2026; Second Reading

House of Representatives · Wednesday 1 April 2026

Continued from Wednesday 25 March 2026.

Official Hansard for this day (APH) · Read this debate on OpenAustralia

At a glance

The debate concerned a bill introducing technical tax reforms, including removing the $2 threshold for tax-deductible donations, streamlining trust reporting, and excluding tobacco and gambling industries from research and development tax incentives. The Coalition supported the bill but sought Senate committee referral to scrutinise the definitions of gambling and the precedent of excluding sectors. Labor members defended the measures as productivity-enhancing and aligned with goals to double philanthropy by 2030. Centre Alliance supported the bill but moved an amendment to remove the harm-minimisation exemption for gambling and tobacco R&D, which was not carried. The debate concluded with the bill passing the House.

Outcome

The bill was passed by the House of Representatives.

Summary in reported speech - not a transcript. AI-generated, so check the official record before quoting.

How the debate unfolded

Continued the debate

Kevin Hogan (Page) (National Party) Nationals

Hogan stated the Coalition would not oppose the bill in the House but intended to refer it to the Senate Economics Legislation Committee for scrutiny. Hogan argued that excluding specific sectors from research and development incentives set a concerning precedent for government subjectivity in determining eligible industries. Hogan raised concerns about the definition of gambling activities, questioning whether certain video games with reward mechanisms might be captured. Hogan also highlighted the decline in tobacco tax revenue due to illicit trade and organised crime, suggesting broader industry issues needed investigation before finalising the exclusion.

Government response

Andrew Leigh (Assistant Minister for Charities) ALP Fenner

Leigh supported the bill, focusing on Schedule 1 which removes the $2 minimum threshold for tax-deductible donations to align with modern giving practices. Leigh noted the threshold had been eroded by inflation since its introduction in 1927 and hindered micro-donations and round-up schemes. Leigh explained that removing the threshold would allow consolidated end-of-year statements for small donations, supporting the government's goal to double philanthropy by 2030. Leigh framed the reform as part of a broader strategy to simplify the charity sector and boost social capital.

Opposition response

Tim Wilson (Goldstein) (Liberal Party) Liberal

Wilson opposed the government's narrative on productivity and small business health, citing record insolvencies and rising costs. Wilson argued that the government was in denial about economic challenges facing small businesses, including wage increases and supply chain pressures. Wilson criticised the bill's title as Orwellian and questioned the logic of excluding tobacco and gambling from R&D incentives, suggesting organised crime and existing market dynamics already drove innovation in those sectors. Wilson characterised the government's approach as delusional and disconnected from the realities faced by Australians.

Monique Ryan (Kooyong) (Independent) Ind support

Ryan supported the exclusion of gambling and tobacco from R&D incentives, citing significant taxpayer subsidies to harmful industries. Ryan argued that the current harm-minimisation exemption should be removed entirely to prevent any public funding of these sectors. Ryan called for immediate implementation of the Murphy report recommendations, including a ban on gambling advertising, to address the public health crisis.
Jo Briskey (Maribyrnong) (Australian Labor Party) ALP support

Briskey defended the bill as a productivity measure that reduces friction in the tax system for charities and small businesses. Briskey explained that removing the $2 donation threshold recognises the value of micro-giving and supports the not-for-profit sector. Briskey also highlighted Schedule 2, which simplifies reporting for closely held trusts, and Schedule 4, which aligns R&D incentives with national wellbeing by excluding harmful industries.
Renee Coffey (Griffith) (Australian Labor Party) ALP support

Coffey emphasised the role of charities in building community resilience and supported the reforms to make giving easier. Coffey detailed how removing the $2 threshold modernises the tax system to reflect contemporary donation methods like round-ups. Coffey linked the bill to broader government efforts to streamline charity regulation and boost philanthropy, arguing that reducing complexity supports the social economy.
Rebekha Sharkie (Mayo) (Centre Alliance) Centre Alliance mixed

Sharkie supported the bill but moved a second reading amendment to completely exclude all R&D activities by gambling and tobacco companies, including those for harm minimisation. Sharkie argued that taxpayers should not subsidise industries that cause significant financial and health harm to Australians. Sharkie also raised concerns about research organisations receiving funding from the gambling industry and called for the government to reject a budget submission from an institute linked to gambling operators.
Rowan Holzberger (Forde) (Australian Labor Party) ALP support

Holzberger highlighted the importance of charities in working-class communities and supported the bill's aim to double philanthropy by 2030. Holzberger cited local examples of fundraising efforts that would benefit from the removal of the $2 donation threshold. Holzberger also praised the government's broader tax reforms, including the lower income superannuation tax offset, as part of a fairer and simpler tax system.

First speaker today

Kevin Hogan (Page) (National Party)

Nationals

Bill

Treasury Laws Amendment (Delivering an Efficient and Trusted Tax System) Bill 2026

Speeches

8 speeches, 5 other contributors

Topics

Budget & Economy Integrity & Parliament Tax

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About House of Representatives debates

The House of Representatives debates bills, motions and matters of public importance in its main chamber. Members from all parties can take part, and the responsible minister usually replies for the government. Summaries are in reported speech, not transcripts; always check the official record before quoting.