Kevin Rudd (Griffith, Australian Labor Party, Prime Minister) Share this | Hansard source

Mr Speaker, it does deal with the question of the cooperation between the church and charitable sectors. I am quite happy to take the interjection, but I will respond to the honourable member’s question first—that is, the excellent forms of partnership which exist between governments, state and federal, and many church and charitable organisations, whether it is in health, education or the broader delivery of social services. On the particular question which arises from the points that have been made by Senator Xenophon, the honourable member is right to say that whatever matters have been contained within that which contain any allegations of criminal misconduct are properly referred to the relevant authorities.

On the broader question, can I simply inform the honourable member of what constitutes tax exempt status under the Income Tax Assessment Act. The Commissioner of Taxation has responsibility for administering the law relating to the endorsement of charities. For a religious institution to get access to a range of tax exemptions and concessions, it must be endorsed also by the Commissioner of Taxation. Parliament has placed the administration of Australia’s tax laws with the Commissioner of Taxation and neither the Assistant Treasurer or the Treasurer nor any other minister may intervene in the proper exercise of these statutory powers. Furthermore, the Taxation Office is required to carry out regular reviews of endorsed organisations and their operations to ensure they continue to meet the requirements of that endorsement. The tax office publishes details of specific areas of focus for review on an annual basis. Once endorsed, religious institutions are income tax exempt. As religious institutions are also generally charitable institutions, they can also access GST concessions and fringe benefit tax concessions—not broad exemption but access to some specific exemptions. For a religion to be considered for charitable status, it must be an entity established for a public benefit that the law regards as charitable. The advancement of religion in one form or another has been part of a charity throughout the history of charity under that law. That is the legal framework within which we operate when it comes to the specific operations of the tax act and the specific operation of the Commissioner of Taxation.

On the question specifically raised about Senator Xenophon from South Australia, as I said earlier today when asked about this, he has raised some serious matters—and I go beyond the allegations of criminality which were contained within his remarks—and we as a government will reflect upon those in terms of whether any further parliamentary action is appropriate. But we would like to proceed in a cautious and methodical way in examining those matters.

Those opposite, in a related interjection, talked about the role of school chaplaincies. As I have said here before, school chaplaincies across Australia do a fantastic job. We are firmly of the view that they have provided an enormous contribution to the work of local school communities. I know it firsthand from my own electorate in Brisbane and I know it right across the country in a whole bunch of different cities and communities where they are stepping up to the plate and performing so many of the roles which school counsellors would normally perform, often in school communities where there are no school counsellors.

See this speech in context