Supplementary Explanatory Memorandum
(Circulated by authority of the Assistant Treasurer, Minister for Housing and Minister for Homelessness, Social and Community Housing, the Hon Michael Sukkar MP)Chapter 2 - Statement of Compatibility with Human Rights
Prepared in accordance with Part 3 of the Human Rights (Parliamentary Scrutiny) Act 2011
Parliamentary amendment to Schedule 1 to the Treasury Laws Amendment (2021 Measures No. 5) Bill 2021
2.1 The Parliamentary Amendment to Schedule 1 to the Bill is 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
2.2 This Parliamentary Amendment amends Division 376 of the ITAA 1997 to set the copyright cap at 50 per cent for documentaries for two years from 1 July 2021. The cap for documentaries then reverts it to the general 30 per cent copyright cap presently proposed in the Bill thereafter. The amendment provides the sector with an appropriate adjustment period for the proposed copyright change. This is consistent with the Senate Environment and Communication Committee's recommendation.
Human rights implications
2.3 This Parliamentary Amendment does not engage any of the applicable rights or freedoms.
Conclusion
2.4 This Parliamentary Amendment is compatible with human rights as it does not raise any human rights issues.