Lee Rhiannon (NSW, Australian Greens) Share this | Hansard source

Thank you, Minister. I would still seek further clarification, because from my reading and interpretation of the bill there is a different provision, as you have explained, for certain people in DFAT, the Australian Federal Police and the military. I understand that the Australian Federal Police and the military are separate, but I do just want that clarification about DFAT.

From my reading of the legislation there seems to be a two-tier system here. There is one for the private NGOs, for whom the tax exemption is being retained. I assume that is what you just explained when you talked about DFAT having a private ruling from the ATO—that DFAT workers, who are not private NGOs but who are already workers who come under overseas development assistance, do not come under this tax exemption and they lose out. So, I still understand that it is a two-tier system for DFAT people with regard to ODA, depending on whether they are employed by the government or not. That is what I am trying to get clarified.