The PRESIDENT (Senator the Hon. Sue Lines ) took the chair at 10:00, made an acknowledgement of country and read prayers.
That so much of the standing orders be suspended as would prevent me moving a motion to provide for the consideration of a matter, namely a motion to give precedence to a motion relating to the censure of the Treasurer and the Minister representing the Treasurer.
That the question be now put.
The Senate divided. [10:15]
(The President—Senator Lines)
The Senate divided. [10:19]
(The President—Senator Lines)
That so much of standing orders be suspended such that I may make a five-minute statement.
That the motion be now put.
The Senate divided. [10:32]
(The President—Senator Lines)
The Senate divided. [10:35]
(The President—Senator Lines)
That the Senate take note of the explanation.
The Centre for Public Integrity is an independent research institute dedicated to restoring integrity to the foundations of Australia's democracy.
Secrecy Provisions Amendment (Sunsetting Provision) Bill 2026
That this bill be now read a third time.
Treasury Laws Amendment (Delivering an Efficient and Trusted Tax System) Bill 2026
At the end of the motion, add ", but the Senate:
(a) notes that:
(i) Australians lost $31.5 billion to gambling in 2022-23, the highest per capita losses globally,
(ii) smoking kills more than 24,000 Australians every year, or more than 66 Australians every day, and
(iii) the gambling and tobacco industries have never worked in the interest of Australians' wellbeing and have no genuine interest in harm minimisation given their business models are profiting off putting vulnerable Australians in harm's way; and
(b) calls on the Government to:
(i) completely exclude the gambling and tobacco industries entirely from the research and development tax incentive, and
(ii) listen to community calls and protect vulnerable Australians from gambling harms by implementing all recommendations from the House of Representatives Standing Committee on Social Policy and Legal Affairs report 'You win some, you lose more'(known as the Murphy report), which was tabled three years ago".
At a time when governments should be focused on improving productivity, lowering delivery costs and removing barriers to investment, the Budget instead places new tax burdens on capital formation, enterprise and aspiration.
Treasury Laws Amendment (Financial Reporting System Reform) Bill 2026
At the end of the motion, add ", but the Senate:
(a) notes that:
(i) this Parliament has united in condemning the countless ethical failures shown through the PricewaterhouseCoopers tax leaks and KPMG audit scandals,
(ii) it has almost been two years since two parliamentary committees published tripartisan recommendations to reform the auditing, assurance and consulting sectors, and most of those recommendations have not yet been implemented, and
(iii) Australians demand action to prevent scandals like these from happening again; and
(b) calls on the Government to:
(i) properly regulate partnerships and the auditing, assurance and consulting sectors, and provide increased protection to whistleblowers, and
(ii) act on all 52 tripartisan recommendations in the Parliamentary Joint Committee on Corporations and Financial Services report on 'Ethics and Professional Accountability: Structural Challenges in the Audit, Assurance and Consultancy Industry' and the Finance and Public Administration References Committee report on 'Management and assurance of integrity by consulting services'".
Resource exploration companies are the original start-ups that go on to contribute billions of dollars to our state and national economy.
What we are simply doing is returning the CGT system to what was there before 1999.
If you don't pay Gatto, you don't get access to the Big Build. Through Gatto, and through the union, they control who goes onto the project and who doesn't get access to the project.
Direct borrowing by superannuation funds … is … inconsistent with the objectives of superannuation to be a savings vehicle for retirement income.
… a … prohibition … would preserve the strengths and benefits the superannuation system has delivered to individuals, the financial system and the economy, and limit the risks to taxpayers.
That the Senate take note of the answers given by ministers to questions without notice asked by Opposition senators today.
What we are simply doing is returning the CGT system to what was there before 1999.
… was there a 30 per cent minimum tax before 1999, and is there one now under your legislated higher taxes?
…was there income averaging before 1999, and is there no income averaging now under your legislated higher taxes?
The combined effect of these measures is to increase uncertainty …
That the Senate take note of answers given by the Minister for Finance (Senator Gallagher) to questions without notice asked by me today relating to KPMG Australia.
That the Senate take note of the answer given by the Minister for Finance (Senator Gallagher) to a question without notice I asked today relating to taxation.
That, in accordance with section 5 of the Parliament Act 1974 , the Senate approves the proposal by the National Capital Authority for capital works within the Parliamentary Zone, relating to the commemoration of Nangar (Jimmy Clements) and Ooloogan (George John Noble).
That private senators' bills be considered this week as follows:
(a) Higher Education Support Amendment (Reverse Job-Ready Graduates Fee Hikes and End 50k Arts Degrees) Bill 2025, on Wednesday, 1 July 2026, and;
(b) Aged Care Amendment (Restoring Human Override for Aged Care Needs Assessments) Bill 2026, on Thursday, 2 July 2026.
That leave of absence be granted to Senator Henderson for 29 June, for personal reasons.
(1) That so much of the standing orders be suspended as would prevent this resolution having effect.
(2) That the Sex Discrimination Amendment (Acknowledging Biological Reality) Bill 2024 be restored to the Notice Paper and consideration of the bill resume at the first reading stage.
The Senate divided. [15:41]
(The Deputy President—Senator Brockman)
The Albanese Government's decision to ram through a massive tax overhaul that imposes a so called "widow tax", higher taxes on some Australian small businesses, and damaging new taxes affecting investment, housing, charities and the broader Australian economy.
The Albanese Government's decision to ram through a massive tax overhaul that imposes a so called "widow tax", higher taxes on some Australian small businesses, and damaging new taxes affecting investment, housing, charities and the broader Australian economy.
The Albanese Government's decision to increase the price of fuel by 16c a litre from the 1st of July will make life harder for everyday Australians and small businesses while also contributing to inflation.
Treasury Laws Amendment (Financial Reporting System Reform) Bill 2026
Workplace Relations Legislation Amendment (Building Cooperative Workplaces No. 1) Bill 2026
"There is no bargaining … nothing will be changed in this agreement."
… the power to give an EBA was concentrated in the hands of a few people, and that meant that it was very, very easily corrupted … It meant that the people who held that power could control the market.
… people will pay bribes to get EBAs. People will solicit bribes to give EBAs.
There is no bargaining—no, nothing will be changed in this agreement.
… they control the market. The Big Build is theirs. You can't get in if you don't know someone.
There's a fee to get an EBA … the upfront fee is cash.
Public money should go to businesses that can deliver, not businesses that have signed the right union agreement …
The reach goes far beyond a single contract. A single Commonwealth project could impose these conditions on every business in its supply chain. The consequences would ripple through entire industries.
The potential exclusion of those legally operating under an industrial award including those providing above award conditions is fundamentally unfair particularly for small businesses operating in the building and construction industry, who make up 98 per cent of the industry and generally do not rely on an enterprise agreement.
That so much of standing orders be suspended as would prevent further consideration of the bills without a limitation of time.
That the question be now put.
The Senate divided. [17:58]
(The President—Senator Lines)
The Senate divided. [18:02]
(The President—Senator Lines)
Treasury Laws Amendment (Delivering an Efficient and Trusted Tax System) Bill 2026
The Senate divided. [18:06]
(The President—Senator Lines)
(1) Clause 2, page 2 (at the end of the table), add:
(2) Page 29 (after line 27), at the end of the Bill, add:
Schedule 7 — Retaining concessions for certain transfers
Part 1 — Retaining CGT concessions for certain transfers
Income Tax Assessment Act 1997
1 After Division 128
Insert:
Division 129 — Retaining CGT concessions in relation to CGT assets that are inherited or acquired because of relationship breakdown etc.
Guide to Division 129
129-1 What this Division is about
This Division ensures that certain CGT concessions remain available where a CGT asset is inherited or acquired because of a relationship breakdown etc.
Table of sections
Operative provisions
129-5 Retaining CGT concessions in relation to CGT assets that are inherited or acquired because of relationship breakdown etc.
Operative provisions
129-5 Retaining CGT concessions in relation to CGT assets that are inherited or acquired because of relationship breakdown etc.
(1) This section applies in relation to a *CGT asset if:
(a) you acquire an ownership interest in the CGT asset:
(i) by inheriting the CGT asset; or
(ii) because of something mentioned in subsection 126-5(1) (court orders under the Family Law Act 1975 etc.); and
(b) you would have been entitled to a concession in respect of a *capital gain (including a concession to reduce or disregard a capital gain) under this Part or Part 3-1 if the amendments made by the Treasury Laws Amendment (Tax Reform No. 1) Act 2026 had not been made.
(2) If you make a *capital gain from a *CGT event happening in relation to the *CGT asset, you can choose to apply a concession in respect of the gain that you would have been entitled to had the amendments made by the Treasury Laws Amendment (Tax Reform No. 1) Act 2026 not been made.
Part 2 — Retaining negative gearing for certain transfers
Income Tax Assessment Act 1997
2 After subsection 26-155(3A)
Insert:
Exception for residential dwellings inherited or acquired because of relationship breakdown etc.
(3B) For the purposes of subsection (1), disregard amounts you could otherwise deduct, and amounts of assessable income, to the extent those amounts relate to the using or holding of an *ownership interest in a *residential dwelling that you:
(a) inherited; or
(b) acquired because of something mentioned in subsection 126-5(1) (court orders under the Family Law Act 1975 etc.).
The Senate divided. [18:10]
(The President—Senator Lines)
(1) Title, page 1 (line 10), omit "social security and veterans' affairs,".
(2) Clause 2, page 2 (table item 5), omit the table item.
(3) Schedule 6, page 20 (line 1) to page 29 (line 26), to be opposed.
The Senate divided. [18:14]
(The President—Senator Lines)
(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.).
The Senate divided. [18:18]
(The President—Senator Lines)
(2) Schedule 4, page 14 (line 1) to page 17 (line 20), to be opposed.
The Senate divided. [18:21]
(The President—Senator Lines)
(1) Schedule 3, page 12 (after line 15), after Part 2, insert:
Part 2A — SMSF trustee director duties
Superannuation Industry (Supervision) Act 1993
5A After section 104A
104B Trustees etc. of self managed superannuation fund — duties in relation to members under a legal disability or enduring power of attorney
(1) This section applies to a person if the person is:
(a) a trustee of a self managed superannuation fund; or
(b) a director of a body corporate that is the trustee of a self managed superannuation fund;
in place of a member of the fund during any period when:
(c) the member is under a legal disability; or
(d) the trustee or director has an enduring power of attorney in respect of the member of the fund.
(2) To avoid doubt, subsection (1) includes the following circumstances (without limitation):
(a) the member of the fund is under a legal disability and the Public Trustee of a State or Territory is appointed under a law of a State or Territory to manage, to any extent, the member's estate, property or financial affairs;
(b) the Public Trustee of a State or Territory holds an enduring power of attorney in respect of the member of the fund;
(c) the person is approved, in writing, by the Public Trustee to be the trustee or director (as the case may be) in place of the member of the fund.
(3) Despite anything in this Act, in any other law of the Commonwealth, or in a law of a State or Territory, the person must perform their duties and services in relation to the member of the fund:
(a) with respect to the rights, will and preferences of the member; and
(b) without conflict of interest and undue influence; and
(c) in a manner proportionate and suitable to the member's circumstances; and
(d) for the shortest duration possible; and
(e) subject to the complaints handling process of the relevant State or Territory; and
(f) subject to regular review by a competent, independent and impartial authority.
Note 1: This section is intended, in part, to give effect to article 12(4) of the Convention on the Rights of Persons with Disabilities done at New York on 30 March 2007 ([2008] ATS 12): the Convention on the Rights of Persons with Disabilities is in Australian Treaty Series 2008 No. 12 ([2008] ATS 12) and could in 2026 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).
Note 2: Section 166 imposes an administrative penalty for a contravention of subsection (3).
(4) A person commits an offence if the person contravenes subsection (3).
Penalty: 50 penalty units.
Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.
5B Section 166 (after table item 10)
Insert:
Treasury Laws Amendment (Financial Reporting System Reform) Bill 2026
SHEET 3781
(1) Schedule 1, item 13, page 11 (before line 23), before paragraph 227A(4)(a), insert:
(aa) ethics;
(2) Schedule 1, item 13, page 29 (before line 23), before paragraph 231(4)(a), insert:
(aa) ethics;
SHEET 3782
(1) Schedule 1, item 13, page 8 (lines 1 to 6), omit paragraph 225A(5)(b), substitute:
(b) in a manner that promotes the continued adoption of international best practice accounting standards, auditing standards and sustainability standards in the Australian standard-setting processes, if doing so would be:
(i) in the best interests of both the private and public sectors in the Australian economy; and
(ii) in the public interest more broadly; and
SHEET 3899
(1) Schedule 1, item 3, page 3 (after line 24), after the definition of Council member , insert:
External Reporting Australia eligible representative means an individual who is not any of the following:
(a) a partner in a partnership that is a prescribed auditing firm;
(b) a director, secretary or senior manager of a company that is a prescribed auditing firm;
(c) a former partner in a partnership that is currently a prescribed auditing firm, if the individual is receiving regular and ongoing benefits, or has within the last 6 months received a material benefit, from the partnership;
(d) a former director, secretary or senior manager of a company that is currently a prescribed auditing firm, if either of the following apply:
(i) the individual is receiving regular and ongoing benefits, or has within the last 6 months received a material benefit, from the company;
(ii) the individual holds shares in the company.
Note: The term prescribed auditing firm is defined by reference to the number of registered company auditors in a partnership or company. For the purposes of the definitionExternal Reporting Australia eligible representative , it is irrelevant whether or not the individual is a registered company auditor.
(2) Schedule 1, page 4 (after line 9), after item 7, insert:
7A Subsection 5(1)
Insert:
New Zealand board representative has the meaning given by subsection 231(7).
New Zealand Council representative has the meaning given by subsection 227A(6).
(3) Schedule 1, item 9, page 4 (after line 17), after the definition of paid work , insert:
prescribed auditing firm means:
(a) a company that:
(i) is an authorised audit company; and
(ii) has more than 50 individuals who are registered company auditors and are either a director of the company or hold and beneficially own shares in the company; or
(b) a partnership that is an audit firm where the partnership has more than 50 partners who are registered company auditors.
To avoid doubt, the company or partnership may include individuals or partners that are not registered company auditors (for example a partnership may have some partners who are registered company auditors that provide audit services and other partners that are not registered company auditors that provide other services).
(4) Schedule 1, item 13, page 11 (line 21), after "the person", insert "is either an External Reporting Australia eligible representative or a New Zealand Council representative, and".
(5) Schedule 1, item 13, page 12 (lines 4 to 12), omit subsection 227A(5), substitute:
(5) Before appointing a person as a Council member, the Minister must have regard to the principle that, so far as is practicable, the Governing Council should have an appropriate balance of expertise or experience in fields relevant to External Reporting Australia's functions.
(6) A New Zealand Council representative means an individual:
(a) appointed as the chair (or an equivalent position) of a New Zealand body (however described, including a board or committee) that has similar functions to the Governing Council; or
(b) whose proposed appointment to that position in the New Zealand body has been publicly announced; or
(c) who is a member of the New Zealand body and nominated by the body for the purposes of the Minister considering the member for appointment as a Council member or a Council associate member (as applicable).
(6) Schedule 1, item 13, page 14 (line 8), omit "principles", substitute "principle".
(7) Schedule 1, item 13, page 17 (line 28), at the end of subsection 227M(1), add:
; or (d) in the case of a member who was appointed on the basis that the member was an External Reporting Australia eligible representative—if the member is no longer an External Reporting Australia eligible representative; or
(e) in the case of a member who was appointed on the basis that the member was a New Zealand Council representative in relation to a New Zealand body—if the member is not a member of the New Zealand body.
(8) Schedule 1, item 13, page 22 (line 15), at the end of subsection 228H(1), add:
; or (d) in the case of a member who was appointed on the basis that the member was an External Reporting Australia eligible representative—if the member is no longer an External Reporting Australia eligible representative; or
(e) in the case of a member who was appointed on the basis that the member was a New Zealand Council representative in relation to a New Zealand body—if the member is not a member of the New Zealand body.
(9) Schedule 1, item 13, page 29 (line 21), after "the person", insert "is either an External Reporting Australia eligible representative or a New Zealand board representative, and".
(10) Schedule 1, item 13, page 30 (after line 13), at the end of section 231, add:
(7) A New Zealand board representative means an individual:
(a) appointed as the chair (or an equivalent position) of a New Zealand body (however described, including a board or committee) that has similar functions to the standard-setting board; or
(b) whose proposed appointment to that position in the New Zealand body has been publicly announced; or
(c) who is a member of the New Zealand body and nominated by the body for the purposes of the Governing Council considering the member for appointment as a board member.
(11) Schedule 1, item 13, page 36 (line 3), at the end of subsection 231K(1), add:
; or (d) in the case of a member who was appointed on the basis that the member was an External Reporting Australia eligible representative—if the member is no longer an External Reporting Australia eligible representative; or
(e) in the case of a member who was appointed on the basis that the member was a New Zealand board representative in relation to a New Zealand body—if the member is not a member of the New Zealand body.
The Senate divided. [18:25]
(The President—Senator Lines)
The Senate divided. [18:28]
(The President—Senator Lines)
(1) Schedule 1, item 13, page 11 (line 30), omit paragraph 227A(4)(h).
(2) Schedule 1, item 13, page 29 (line 29), omit paragraph 231(4)(g).
The Senate divided. [18:32]
(The President—Senator Lines)
The Senate divided. [18:35]
(The President—Senator Lines)
Workplace Relations Legislation Amendment (Building Cooperative Workplaces No. 1) Bill 2026
The Senate divided. [18:39]
(The President—Senator Lines)
(1) Schedule 1, Part 9, page 18 (line 1) to page 21 (line 25), to be opposed.
(2) Schedule 1, item 62, page 26 (lines 8 to 15), Division 7 to be opposed.
The Senate divided. [18:42]
(The President—Senator Lines)
(1) Schedule 1, page 21 (after line 25), after Part 9, insert:
Part 9A — Certain mandatory terms of workplace determinations must not be less favourable
Fair Work Act 2009
58A Section 270A (heading)
Repeal the heading, substitute:
270A Certain terms must not be less favourable
58B After subsection 270A(2)
Insert:
(2A) A term that is included in the determination to comply with subsection 273(2), (4), (5) or (6) must be not less favourable to each of those employees, and any employee organisation that was a bargaining representative of any of those employees, than a term of the enterprise agreement that deals with the same matter as the term included in the determination.
Note: In addition, the delegates' rights term included in compliance with subsection 273(6) must not be less favourable than the delegates' rights term in any modern award that covers a workplace delegate to whom the determination applies (see subsection 273(7)).
58C At the end of section 270A
Add:
(5) For the avoidance of doubt, subsection (2A) does not apply to any agreed term for the determination that:
(a) is of a kind referred to in subsection 273(3), (4) or (5); or
(b) is a delegates' rights term for the workplace delegates to whom the determination applies.
58D Subsections 273(4) and (5)
Repeal the subsections, substitute:
Flexibility term
(4) Unless the FWC is satisfied that an agreed term for the determination would, if the determination were an enterprise agreement, satisfy paragraph 202(1)(a) and section 203 (which deal with flexibility terms in enterprise agreements), the determination must include:
(a) unless paragraph (b) applies—the model flexibility term; or
(b) if the model flexibility term does not comply with subsection 270A(2A)—a term that complies with that subsection and that would, if the determination were an enterprise agreement, satisfy paragraph 202(1)(a) and section 203.
Consultation term
(5) Unless the FWC is satisfied that an agreed term for the determination would, if the determination were an enterprise agreement, satisfy subsection 205(1) (which deals with terms about consultation in enterprise agreements), the determination must include:
(a) unless paragraph (b) applies—the model consultation term; or
(b) if the model consultation term does not comply with subsection 270A(2A)—a term that complies with that subsection and that would, if the determination were an enterprise agreement, satisfy subsection 205(1).
(2) Schedule 1, item 62, page 26 (after line 15), after Division 7, insert:
Division 7A — Amendments made by Part 9A of Schedule 1 to the amending Act
138A Application of amendments — intractable bargaining workplace determinations
(1) Sections 270A and 273, as amended by Part 9A of Schedule 1 to the amending Act, apply in relation to intractable bargaining workplace determinations made on or after the commencement of that Part (including determinations in relation to which the intractable bargaining declaration concerned, or the application for that declaration, was made before that commencement).
(2) Sections 270A and 273, as amended by Part 9A of Schedule 1 to the amending Act, also apply in relation to intractable bargaining workplace determinations made before that commencement, in the circumstances specified in clause 138B.
138B Application of amendments to intractable bargaining workplace determinations made before commencement
(1) This clause applies in relation to an intractable bargaining workplace determination made before the commencement of Part 9A of Schedule 1 to the amending Act (the original determination ).
(2) On application by an employer, employee or employee organisation covered by the original determination, the FWC must make a determination (a variation ) varying the original determination where required so as to give effect to sections 270A and 273 as amended by that Part.
(3) An application under subclause (2) must be made before the end of the period of 12 months commencing on the day that Part commences.
(4) The FWC may make a variation despite paragraph 603(3)(c).
(5) Any variation must be made by a Full Bench.
(6) A variation operates from the day specified by the FWC in the variation, which must not be a day before the variation is made.
The Senate divided. [18:45]
(The President—Senator Lines)
(1) Clause 2, page 2 (table item 4), omit the table item, substitute:
(2) Clause 2, page 2 (after line 9), at the end of the clause, add:
(3) For the purposes of item 4A of the table in subsection (1), a relevant inquiry report means an inquiry report prepared under section 164 of the National Anti-Corruption Commission Act 2022 following a public inquiry conducted under section 161 of that Act into:
(a) corruption risks and vulnerabilities in Commonwealth agencies arising from the design, implementation, administration or enforcement of preferences in Commonwealth procurement, grants or contractual arrangements, including preferences that are required or authorised in Commonwealth-linked supply chains, based on whether employees of an employer are covered, or are proposed to be covered, by:
(i) an enterprise agreement; or
(ii) a kind of enterprise agreement; or
(iii) an enterprise agreement that covers an employee organisation; and
(b) measures to prevent corruption in Commonwealth agencies in connection with those preferences, including safeguards relating to the following:
(i) probity and conflicts of interest;
(ii) transparency and record-keeping;
(iii) supplier selection and tender evaluation;
(iv) grants administration;
(v) subcontractor and supply-chain requirements that are imposed, required or authorised through Commonwealth procurement, grants or contractual arrangements;
(vi) the use of procurement-connected policies, grants-connected policies, codes, guidelines or model contract terms, including any policy or code known as the Secure Australian Jobs Code;
(vii) any legislative instrument that could be made under subsection 354(2C) or section 378A of the Fair Work Act 2009 if Part 9 of Schedule 1 to this Act commences;
(viii) any contractual arrangement, or Commonwealth contractual arrangement chain, to which Part 9 of Schedule 1 to this Act would apply, to the extent relevant to corruption risks, vulnerabilities or prevention measures in Commonwealth agencies.
(4) In subsection (3) and item 4A of the table in subsection (1):
Commonwealth agency has the same meaning as in theNational Anti-Corruption Commission Act 2022 .
Commonwealth contractual arrangement chain has the meaning it would have in section 354 of theFair Work Act 2009 if Part 9 of Schedule 1 to this Act had commenced.
employee organisation has the same meaning as in theFair Work Act 2009 .
enterprise agreement has the same meaning as in theFair Work Act 2009 .
responsible Minister means the Minister responsible for the administration of theFair Work Act 2009 .
The Senate divided. [18:48]
(The President—Senator Lines)
The Senate divided. [18:52]
(The President—Senator Lines)
Treasury Laws Amendment (Fuel Excise Relief No. 2) Bill 2026
At the end of the motion, add ", but the Senate:
(a) notes that increasing the price of fuel in the middle of a cost-of-living crisis will make life harder for everyday Australians and for small businesses; and
(b) calls on the Government to cancel the 16 cents per litre increase in the fuel excise in this bill and suspend indexation increases permanently with a review in June 2028".
The Senate divided. [18:55]
(The President—Senator Lines)
At the end of the motion, add ", but the Senate:
(a) notes that coal mining companies are the biggest recipient of the multi-billion dollar annual expenditure for Fuel Tax Credits and that expenditure for this sector is growing at the fastest rate of all sectors;
(b) acknowledges that subsidising the burning of fossil fuels with public money is making the climate crisis worse; and
(c) is of the opinion that the fossil fuel extraction industry should not be eligible for Fuel Tax Credits".
The Senate divided. [18:58]
(The President—Senator Lines)
(1) Schedule 1, page 6 (after line 2), at the end of the Schedule, add:
Fuel Tax Act 2006
10 Subsection 43-5(1) (note)
Omit "section 43-10", substitute "sections 43-10 and 43-15".
11 At the end of Subdivision 43-A
Add:
43-15 Cap on fuel tax credits
Annual credits cap
(1) This section reduces your fuel tax credits for taxable fuel so as to ensure the sum of those credits over the course of any 12-month period does not exceed $50,000,000 (which is the annual credits cap ).
Reduction so as not to exceed annual credits cap
(2) The *amount of your fuel tax credits for taxable fuel that you:
(a) acquire in, or import into, the indirect tax zone on a day; or
(b) both:
(i) manufacture in the indirect tax zone; and
(ii) enter for home consumption (within the meaning of the Excise Act 1901 ) on a day;
is reduced by so much of your aggregated annual credits for that day as exceeds the annual credits cap.
Example 1: Sarah acquires taxable fuel on 5 January 2026. The effective fuel tax payable on the fuel is $65,000,000. The amount of Sarah's fuel tax credits for the fuel is reduced to $50,000,000. Sarah is, on 5 January 2026, in excess of the annual credits cap and will not receive fuel tax credits for any taxable fuel she acquires, imports or manufactures for 12 months after that day.
Example 2: Tom acquires taxable fuel to use for travelling on a public road as follows:
(a) on 3 September 2025 he acquires fuel for which the effective fuel tax is $30,000,000 and the road user charge is $300,000;
(b) on 3 January 2026 he acquires fuel for which the effective fuel tax is $40,000,000 and the road user charge is $400,000;
(c) on 3 May 2026 he acquires fuel for which the effective fuel tax is $20,000,000 and the road user charge is $200,000.
Tom receives $29,700,000 in fuel tax credits for the fuel he acquires on 3 September 2025.
For the fuel Tom acquires on 3 January 2026, he would ordinarily receive $39,600,000 in fuel tax credits. However, on that day, he exceeds the annual credits cap by $19,300,000. He only receives $20,300,000 in fuel tax credits for the fuel he acquires on that day.
For the fuel Tom acquires on 3 May 2026, he would ordinarily receive $19,800,000 in fuel tax credits. However, on that day, he exceeds the annual credits cap by that entire amount and receives nil in fuel tax credits for that fuel.
Aggregated annual credits
(3) Your aggregated annual credits for a day is the sum of all of the following amounts (as reduced by section 43-10 (as applicable) and by any previous application of this section before that day):
(a) the *amounts of your fuel tax credits for taxable fuel that you acquire in or import into the indirect tax zone in the period beginning 12 months before that day and ending on that day;
(b) the amounts of your fuel tax credits for taxable fuel that:
(i) you manufacture; and
(ii) you enter for home consumption (within the meaning of the Excise Act 1901 ) in the period beginning 12 months before that day and ending on that day.
Special rules
(4) This section only applies to you if at the time you acquire, manufacture or import the fuel:
(a) you do so for use in *carrying on your *enterprise; and
(b) you are *registered for GST or *required to be registered for GST.
(5) In working out any reductions under subsection (2) in respect of an *amount on a day, first apply any reductions under section 43-10 in respect of that amount on that day.
12 Section 110-5
Insert:
aggregated annual credits : see subsection 43-15(3).
annual credits cap : see subsection 43-15(1).
The Senate divided. [19:02]
(The President—Senator Lines)
Treasury Laws Amendment (Business Registries Stabilisation and Uplift) Bill 2026
At the end of the motion, add ", but the Senate:
(a) notes that:
(i) targeting dodgy directors and the cracking down on company phoenixing is a proper public policy objective,
(ii) Australians are concerned that privacy protections and personal data security as a whole have not been adequately addressed in an overarching policy framework by this government, and
(iii) while schemes like Digital ID and Director ID are often initially proposed as voluntary, they have a tendency to become compulsory and experience significant scope creep; and
(b) calls on the Government to:
(i) implement stronger universal privacy and data protection laws for Australians, and
(ii) commit to never making Digital ID compulsory or coerced under threat of penalty".
Appropriation Bill (No. 1) 2026-2027
Appropriation Bill (No. 2) 2026-2027
Appropriation (Parliamentary Departments) Bill (No. 1) 2026-2027
At the end of the motion, add ", but the Senate:
(a) notes that:
(i) Australia is one of the world's largest exporters of gas, yet multinational gas corporations are making extraordinary profits while offshore projects get our gas for free,
(ii) introducing a minimum tax rate of at least 25% on gas export revenue would ensure that big gas corporations pay their fair share and raise an estimated $17 billion per year in public revenue, and
(iii) this revenue could be invested in cost of living support, accelerating the transition to clean energy and properly funding essential public services, including the National Disability Insurance Scheme; and
(b) calls on the Government to reverse all cuts to the National Disability Insurance Scheme included in these bills".
The Senate divided. [19:06]
(The President—Senator Lines)
Omit all words after "That", substitute "further consideration of the bills be made an order of the day for the first sitting day after amendments are circulated removing all funding for net zero measures and the administration of net zero measures".
The Senate divided. [19:09]
(The President—Senator Lines)
That senators be discharged from and appointed to the Community Affairs Legislation Committee as set out in the document available in the chamber and listed on the Dynamic Red.
Health Legislation Amendment (Improving Choice and Transparency for Private Health Consumers) Bill 2026
That this bill may proceed without formalities and be now read a first time.
That this bill be now read a second time.
The Health Legislation Amendment (Improving Choice and Transparency for Private Health Consumers) Bill 2026 (the Bill) will enable Australians to make informed decisions about their health care and private health insurance.
It provides clarity on individual medical practitioner fees and out-of-pocket costs.
It safeguards consumers by outlawing product phoenixing, closing a loophole that allowed private health insurers to close a product and re-open an identical one at higher price or reduce the value of a product without Ministerial scrutiny.
Schedule 1 of the Bill focuses on providing consumers with more detailed information on the expected medical fees charged, and likely out of pocket costs, for their private health care experience.
An increasing number of Australians are not taking up referrals from their general practitioner to see a specialist due to cost. In 2024-25, 8.6% of people delayed or missed specialist care—that's over 800,000 people—because of cost. The most common cause of out-of-pocket costs is medical specialist fees. [1]
It is unjustifiable to require patients to commit to a medical treatment without knowing what the cost of that treatment will be and not be able to compare those costs against the fees charged by other providers. Understanding the level of support that is provided by their private health insurer is also vital in determining their likely out-of-pocket costs.
To support greater transparency, since 2022, specialists and insurers have had the opportunity to participate in the Medical Costs Finder and publish their fees and out-of-pockets data.
Uptake has been shockingly low with only 1-2% of specialists and 10% of insurers participating on the website as at December 2025.
Schedule 1 will allow for the publication of the relevant data on the Medical Costs Finder without the need for input from specialists, as it will be drawn from Medicare, hospital and insurer billing data already collected by government. While the focus is on the charging practices of non-GP specialists, general practitioners and their billing could also be published on the website in the future.
Schedule 1 will amend the Health Insurance Act 1973 and the
Private Health Insurance Act 2007 to:
Importantly, the amendments will continue to protect the privacy of consumers, and no patient information will be published.
The Department of Health, Disability and Ageing is establishing an internal review process for medical practitioners to enquire or request the department to review the fee information published about them.
Without passage of this schedule, Australians will continue to have uncertainty about the potential costs of their treatment. Patients will continue to be unable to compare between providers and unable to seek better value from their private health care.
Schedule 2 of the Bill relates to changes to strengthen Ministerial oversight of private health insurance premiums to better protect consumers.
Currently, private health insurers are required to apply to the Minister if they wish to change the premium for an existing product. This has typically occurred once a year through the annual Premium Round process.
Insurers are not required to seek approval for the premium charged for new products. Some insurers have used this process to circumvent the intent of the Premium Round by closing an existing product to new members and launching a new and very similar product at a higher price than was authorised by the Minister for the existing product.
This process, known as phoenixing, hurts not just new entrants to private health insurance who are directly impacted, but the 15.3 million people who hold private health insurance who are left unprotected from unscrutinised changes.
To address this issue, amendments to the Private Health Insurance Act 2007 will require insurers to apply to the Minister for approval of the premiums for new and existing products. In addition to requiring Ministerial approval for proposed premium changes, insurers will have to apply if they open a new product, or they reduce the cover, a benefit or other term or condition of an existing product.
Additional changes are being made to formalise and enhance existing practices that occur under the annual Premium Round process. These include:
These reforms are an important step in holding private health insurers to account and empowering consumers to make informed decisions about the costs of their care.
The Government will always pursue reforms to ensure private health insurance delivers genuine value for money, greater transparency, and puts consumers at the centre of healthcare decisions.
[1] Based on a survey of 16,772 Australians. Refer Ipsos Australia (2021).Health Care and Insurance Australia. Ipsos. North Sydney. Viewed 15 August 2022,
Treasury Laws Amendment (Tax Reform No. 1) Bill 2026
Treasury Laws Amendment (Tax Reform No. 1) Bill 2026
Income Tax Rates Amendment (Tax Reform No. 1) Bill 2026
Appropriation Bill (No. 5) 2025-2026
Appropriation Bill (No. 6) 2025-2026
Northern Australia Infrastructure Facility Amendment Bill 2026
At the end of the motion, add ", but the Senate is of the opinion that:
(a) the Investment Mandate for the Northern Australia Infrastructure Facility must prioritise productive infrastructure which will grow the Australian economy and provide breadwinner jobs for everyday Australians;
(b) financial assistance should be encouraged under the Northern Australia Infrastructure Facility Act 2016 for measures which:
(i) directly finance the extraction of coal or natural gas,
(ii) directly finance the construction of pipeline infrastructure, including for the extraction of natural gas, and
(iii) directly finance the mining of natural resources, including coal; and
(c) financial assistance must not be provided for net zero measures".
That the Senate—
(a) extends well-wishes to the Dalai Lama on his 90th birthday and commends his lifelong commitment and contribution to the promotion of oneness of humanity, nonviolence, human rights, interfaith harmony, environmental awareness and democracy;
(b) reiterates that governments should not interfere in the selection of religious leaders, and that includes the reincarnation of the 14thhttps://parlinfo.aph.gov.au/parlInfo/search/display/display.w3p;adv=yes;orderBy=date-eFirst;page=0;query=%22dalai%20lama%22%20Date%3A01%2F03%2F2026%20%3E%3E%2031%2F03%2F2026%20Dataset%3Ahansards,hansards80,hansardsIndex;rec=0;resCount=Default—HIT2 Dalai Lama;
(c) expresses deep concern over the Chinese Government's repressive policies in Tibet aimed at eradicating the distinct cultural and religious identity of the Tibetan people, including plans to interfere in the centuries-old spiritual tradition concerning the reincarnation of the Dalai Lama; and
(d) urges the Chinese Government to recognise the fundamental human rights of Tibetan people and to enter into genuine dialogue, without precondition, with His Holiness the Dalai Lama with a view to achieving long-term peace and freedom in Tibet.