Supplementary Explanatory Memorandum
(Circulated by authority of the Assistant Treasurer, the Hon. Stuart Robert MP)Chapter 3 Statement of Compatibility with Human Rights
Prepared in accordance with Part 3 of the Human Rights (Parliamentary Scrutiny) Act 2011
Amendments to the Treasury Laws Amendment (2018 Measures No. 4) Bill 2018: Further deductible gift recipients
3.1 The amendments to include Schedule 10 to the Bill and to Schedule 9 to the Bill are compatible with the human rights and freedoms recognised or declared in the international instruments listed in section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011.
Overview
3.2 The amendments insert Schedule 10 to the Bill to update the list of specifically listed DGRs to include:
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- Australian Sports Foundation Charitable Fund;
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- Australian Women Donors Network;
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- Paul Ramsay Foundation Limited;
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- The Q Foundation Trust;
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- Smile Like Drake Foundation Limited; and
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- Victorian Pride Centre Ltd.
3.3 The amendments to Schedule 9 to the Bill extend the end date for DGR listing for Sydney Chevra Kadisha from 31 December 2019 until 31 December 2020.
Human rights implications
3.4 These amendments do not engage any of the applicable rights or freedoms.
Conclusion
3.5 These amendments are compatible with human rights as they do not raise any human rights issues.
Amendments to the Treasury Laws Amendment (2018 Measures No. 4) Bill 2018: Extending DGR status to entities promoting Indigenous languages
3.6 The amendments to include Schedule 11 to the Bill are compatible with the human rights and freedoms recognised or declared in the international instruments listed in section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011.
Overview
3.7 The amendments insert Schedule 11 to this Bill to extend DGR status to entities promoting Indigenous languages. This allows members of the public to make tax deductible gifts to organisations that are endorsed as an entity on the register of cultural organisations because they promote Indigenous languages.
Human rights implications
3.8 This Schedule engages the right to enjoy and benefit from culture contained in Article 27 of the International Covenant on Civil and Political Rights (ICCPR) and Article 15 of the International Covenant on Economic, Social and Cultural Rights (ICESR), as it promotes the preservation of Indigenous languages, which are a form of cultural expression.
3.9 The UN Committee on Economic, Social and Cultural Rights has regarded Indigenous peoples as a minority for the purposes of Article 27, and that culture encompasses many different forms including 'language'.
3.10 There are estimated to be 250 original Aboriginal and Torres Strait Islander languages and over 600 dialects.
3.11 The Bill is compatible with the right to enjoy and benefit from culture, as it promotes the preservation of Indigenous languages. It does this by providing appropriate support through the tax system for entities that promote the preservation of Indigenous languages, by allowing persons that make a donation of $2 or more to those entities to claim a tax deduction. These amendments do not engage any of the applicable rights or freedoms.
Conclusion
3.12 This Schedule is compatible with the right to enjoy and benefit from culture contained in Article 27 of the ICCPR and Article 15 of the ICESR, as it promotes the preservation of Indigenous languages.