Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Scott Morrison MP)Statement of Compatibility with Human Rights
Prepared in accordance with Part 3 of the Human Rights (Parliamentary Scrutiny) Act 2011
Deductible gift recipient
2.13 This Schedule is compatible with the human rights and freedoms recognised or declared in the international instruments listed in section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011.
Overview
2.14 The Schedule amends the ITAA 1997 to include the CERI on the list of deductible gift recipients. This allows members of the public to make tax deductible gifts to the CERI.
Human rights implications
2.15 This Schedule does not engage any of the applicable rights or freedoms.
Conclusion
2.16 This Schedule is compatible with human rights as it does not raise any human rights issues.
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