The question now is the amendments circulated by the honourable member for Curtin be agreed to.

Member for Curtin's circulated amendments—

That all words after "notes that" be omitted with a view to substituting the following words:

(b) the bill applies a beneficiary test to testamentary trusts 'established' on or after 1 July 2028, but does not say whether a testamentary trust is established when the will is made, when the will-maker dies, or when estate assets pass to the trustee;

(c) as a result, Australians making or reviewing a will cannot know whether the trust it creates will be covered by the new rules; and

(2) calls on the Government to amend the bill so that:

(a) the beneficiary test applies only where a testamentary trust is established under will or codicil provisions made or varied on or after 1 July 2028, under a court order made on or after that date, or on an intestacy where the deceased died on or after that date; and

(b) the exclusion applies to income derived for the benefit of an individual, an exempt entity or the trustee of a special disability trust, so that naming an ineligible beneficiary in a will does not affect the treatment of the trust's other income".