Treasury Laws Amendment (Delivering an Efficient and Trusted Tax System) Bill 2026

Sue Lines

As the last question was resolved in the affirmative, the consequential amendments on sheet 3848 will not be put. The question now is that the Australian Greens amendments on sheet 3764 be agreed to.

Australian Greens circulated amendments—

(1) Schedule 4, item 3, page 14 (lines 15 to 17), omit ", unless the activity is covered by subsection (3) (harm minimisation purpose)".

(2) Schedule 4, item 3, page 14 (lines 22 to 24), omit ", unless the activity is covered by subsection (4) (harm minimisation purpose)".

(3) Schedule 4, item 3, page 15 (lines 14 to 29), omit subsections 355-25(3) and (4).

(4) Schedule 4, item 4, page 16 (lines 6 to 20), omit subsections 355-30(3) and (4), substitute:

Gambling and tobacco related activities etc.

(3) Despite subsections (1) and (2), neither of the following are supporting R&D activities:

(a) an activity referred to in paragraph 355-25(2)(i) (which deals with gambling etc.);

(b) an activity referred to in paragraph 355-25(2)(j) (which deals with tobacco and vaping goods etc.).