Senate Division 11 · 27 Aug 2025

Regulations and Determinations - Tax Assessment (Build to Rent Developments) Determination 2024 - Disallowance

Negatived 25 aye · 35 no

What this vote was about

The majority voted against Senator's Bragg's motion:

That the Tax Assessment (Build to Rent Developments) Determination 2024, made under the Income Tax Assessment Act 1997, be disallowed [F2024L01729].

This means the determination remains in force.

What does the determination do?

According to its explanatory memorandum:

The purpose of the Income Tax Assessment (Build to Rent Developments) Determination 2024 (the Instrument) is to determine requirements for a dwelling to be an affordable dwelling for the purposes of the BTR [build to rent] development receiving the tax concession. The Instrument requires:

the rent payable under the lease for the dwelling must be 74.9 per cent or less of the market value of the right to occupy the dwelling under that lease (i.e. the rent otherwise payable for that dwelling in an open market); and

the dwelling must be tenanted, or made available to be tenanted, only to a tenant or prospective tenant that satisfies the applicable income threshold.

Context written by They Vote For You volunteers (ODbL), reproduced unchanged.

Disallowance: A disallowance motion strikes down delegated legislation (a regulation or other instrument made under an act). If agreed to, the instrument ceases to have effect.

By party

Party	Aye	No
Australian Labor Party	0	23
Liberal–National Coalition	20	0
Australian Greens	0	11
Pauline Hanson's One Nation	3	0
Jacqui Lambie Network	1	0
United Australia Party	1	0
Independent	0	1

Every vote

AYE (25)

NO (35)

Divisions this sitting day

Every division the Senate held that day, in order; the one on this page is marked.

Division 1 Fair Work Amendment (Protecting Penalty and Overtime Rates) Bill 2025 - Second Reading - Small businesses Negatived Senate 27–33
Division 2 Fair Work Amendment (Protecting Penalty and Overtime Rates) Bill 2025 - Second Reading - Work from home Negatived Senate 11–33
Division 3 Fair Work Amendment (Protecting Penalty and Overtime Rates) Bill 2025 - Second Reading - Small businesses Negatived Senate 8–34
Division 4 Committees — Environment and Communications References Committee; Reference Negatived Senate 27–35
Division 5 Committees — Environment and Communications References Committee; Reference Carried Senate 39–23
Division 6 Documents — Age Assurance Technology Trial; Order for the Production of Documents Carried Senate 38–24
Division 7 Documents — Australian Army: Jervis Bay Incident; Order for the Production of Documents Negatived Senate 17–30
Division 8 Documents — Office of the Esafety Commissioner; Order for the Production of Documents Carried Senate 37–22
Division 9 Documents — Office of the Esafety Commissioner; Order for the Production of Documents Carried Senate 37–22
Division 10 Documents — Australian Public Service Commission; Order for the Production of Documents Carried Senate 38–22
Division 11 Regulations and Determinations - Tax Assessment (Build to Rent Developments) Determination 2024 - Disallowance Negatived Senate 25–35