Treasury Laws Amendment (Responsible Buy Now Pay Later and Other Measures) Bill 2024, Capital Works (Build to Rent Misuse Tax) Bill 2024

Sue Lines

I will now deal with the Treasury Laws Amendment (Responsible Buy Now Pay Later and Other Measures) Bill 2024 and the Capital Works (Build to Rent Misuse Tax) Bill 2024.

Anne Ruston

President, I ask for the bills to be voted on separately.

Sue Lines

I'm advised that, because of the order we agreed to earlier, the minister needs to move the second reading.

Katy Gallagher

I move:

That these bills be now read a second time.

Sue Lines

The question is that the opposition amendment on sheet 2756 be agreed to.

Opposition's circulated amendment

At the end of the motion, add ", but the Senate calls on the Government to:

(a) align Australia's non-aggregated country by country reporting jurisdictions list with the European Union list of non-cooperative jurisdictions; and

(b) provide further detail on:

(i) how jurisdictions will be listed or delisted from the non-aggregated country by country reporting jurisdictions list, and

(ii) how the Commissioner of Taxation's discretionary power to exempt entities from the country by country reporting regime will operate".