Nick Sherry (Tasmania, Australian Labor Party, Assistant Treasurer) Share this | Hansard source

Changing tax law is always a challenging process, and in this particular case the circumstances were both unique and unprecedented. Donations have to meet a charitable purpose test for them to be tax-deductible. Many of the purposes under consideration in Victoria would not normally meet this requirement and they would also not necessarily meet what the community would generally regard to be charitable works. But I am happy to say that, through the excellent work of Treasury, the ATO and the fund itself, chaired by Ms Christine Nixon, we have come up with a unique set of amendments that will apply only to the Victorian fires—as I have said, retrospectively. The changes will be governed by a broad principle that outlines that the primary consideration of the fund remains the provision of assistance to individuals and communities in towns and suburbs affected by the bushfires to ensure they are re-established and in a thriving and socially inclusive— (Time expired)