Question Time AU

Bill Debate · Second Reading

Tax Laws Amendment (Incentivising Food Donations to Charitable Organisations) Bill 2026; Second Reading

Senate · Monday 7 September 2026

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

At a glance

The Senate debated a bill designed to provide tax offsets to companies that donate surplus food to charitable organisations. The legislation aims to address rising food insecurity and reduce food waste by incentivising donations through financial benefits. Dean Smith introduced the bill, outlining its structure, eligibility criteria, and support from various sectors. The debate was adjourned without a final vote being recorded in the transcript.

Outcome

Debate adjourned.

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

How the debate unfolded

Opened the debate

Dean Smith (WA) (Liberal Party) Liberal

Smith argued that the bill addresses the cost-of-living crisis and food insecurity by incentivising companies to donate surplus food rather than discarding it. Smith noted that nearly 3.5 million households experienced food insecurity in the previous year, with many encountering this issue for the first time. The bill provides tax offsets based on company turnover, with higher percentages for smaller businesses, while excluding large retailers and wholesalers. Smith highlighted that the measure includes integrity safeguards and a three-year sunset clause requiring an independent review. Smith stated that the proposal has received broad support from food relief services, producers, and sector groups.