House of Representatives

Explanatory Memorandum

(Circulated by authority of the Assistant Minister for Competition, Charities and Treasury, the Hon Dr Andrew Leigh MP)

Chapter 2: Statement of Compatibility with Human Rights

Prepared in accordance with Part 3 of the Human Rights (Parliamentary Scrutiny) Act 2011

Treasury Laws Amendment (2022 Measures No. 5) Bill 2022

Schedule 1 - Deductible gift recipients

Overview

2.1 Schedule 1 to the Bill amends the ITAA 1997 to:

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list the Melbourne Business School Limited, Leaders Institute of South Australia Incorporated, the St Patrick's Cathedral Melbourne Restoration Fund, Jewish Education Foundation (Vic) Ltd, Australian Education Research Organisation Limited, and Australians for Indigenous Constitutional Recognition Ltd as deductible gift recipients;

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extend the deductible gift recipient listings of Sydney Chevra Kadisha and Australian Women Donors Network; and

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remove the deductible gift recipient listing of the Mt Eliza Graduate School of Business and Government Limited.

Human rights implications

2.2 This Schedule does not engage any of the applicable rights or freedoms.

Conclusion

2.3 This Schedule is compatible with human rights as it does not raise any human rights issues.