There are a number of assertions before the question, so I might just deal with those now and not deal with them again when we deal with the amendments.

Certain animal welfare organisations are already eligible for deductible gift recipient eligibility under the existing general categories. As Senator Faruqi indicated, organisations with the principal purpose of short-term direct care or rehabilitation of animals such as WISE and Wildlife Recovery Australia are endorsed as DGRs. Certain organisations have also been specifically listed—RSPCA state and territory affiliates, for example. The government asked the Productivity Commission in 2023 to undertake a review of philanthropy to identify opportunities and obstacles to increase philanthropic giving. We are working our way through those recommendations. The Productivity Commission grouped their recommendations around four pillars: firstly, improving the system that determines which charities have access to tax-deductible donations; secondly, enhancing the regulatory framework for charities and ancillary funds; thirdly, improving public information on charities and donations; and fourthly, improving access to philanthropic networks for Aboriginal and Torres Strait Islander people.