House of Representatives

Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon. Josh Frydenberg MP)

Chapter 3 Statement of Compatibility with Human Rights

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

Bushfire assistance

3.1 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

3.2 Schedule 1 to the Bill amends the ITAA 1997 to make:

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government support payments to volunteer firefighters in relation to the 2019-20 bushfires non-assessable non-exempt income; and

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all relief and recovery payments and benefits provided by Australian governments in relation to the 2019-20 bushfires non-assessable non-exempt income.

3.3 Affected payments include payments of Disaster Recovery Allowance relating to the bushfires under the Social Security Act 1991 and payments by the States or Territories relating to the bushfires under the Disaster Recovery Funding Arrangements 2018.

Human rights implications

3.4 Schedule 1 to the Bill does not engage any of the applicable rights or freedoms.

Conclusion

3.5 Schedule 1 to the Bill is compatible with human rights as it does not raise any human rights issues.

Deductible gift recipients

3.6 Schedule 2 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

3.7 Schedule 2 to the Bill amends the ITAA 1997 to enable the following entities to be deductible gift recipients under the income tax law:

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Australian Volunteers Support Trust; and

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Community Rebuilding Trust.

Human rights implications

3.8 Schedule 2 to the Bill does not engage any of the applicable rights or freedoms.

Conclusion

3.9 Schedule 2 to the Bill is compatible with human rights as it does not raise any human rights issues.