FED Tax Offsets for Companies Donating Food to Registered Food Charities

Tax Laws Amendment (Incentivising Food Donations to Charitable Organisations) Bill 2026

Opposition Bill

7 Sep 2026: MPs in the first house are debating whether this bill is a good idea in principle.

Senate

House of Representatives

Assent

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Topics

charitable giving food donations food waste tax offsets taxes

Introduced by: Senator Dean Smith (LIB)

Links to official parliament websites

Official page: progress through parliament

Effects of this bill

If this bill passes, it means that:

Constitutional corporations can claim a tax offset for spending on food donations to registered food charities.
Large retailers and wholesalers cannot claim the offset.
The offset is capped at $5 million; the percentage claimed depends on the company's aggregated turnover.
Companies with turnover under $20 million get a refundable offset; others get a non-refundable offset.
General business overheads; marketing; and costs already claimed as deductions are excluded from the offset.
Expenditure is limited to market value if the company deals with an associate or does not deal at arm's length.
The offset expires after 36 months unless the government extends it.