Stuart Robert (Fadden, Liberal Party, Minister for the National Disability Insurance Scheme) Share this | Hansard source

I thank those members who have contributed to the debate. The bushfire season in Australia has faced devastating fires. They have disrupted the lives of communities right across the country. The government is supporting volunteer firefighters involved in the firefighting effort as well as ensuring that communities and businesses affected by the bushfires can get back up and running as soon as possible. The government is making this support tax-free.

On 29 December 2019 the Prime Minister announced the payments being made to eligible volunteer firefighters will be free from tax. Further to that, given the exceptional circumstances of these bushfires, on 8 January this year the government announced the disaster payments in response to the 2019-20 bushfires will be free from tax. Schedule 1 to the bill gives effect to the announced tax treatment.

Schedule 2 to the bill amends the Income Tax Assessment Act 1997 to include the Australian Volunteer Support Trust and the Community Rebuilding Trust on the list of deductible gift recipients. Deductible gift recipient status allows members of the public to receive income tax deductions for gifts of $2 or more made to these organisations.

I would like to thank the opposition and the crossbench for their constructive engagement on this important bill and for their support for its swift passage through the parliament. I commend the bill to the House.

Bill read a second time.

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