The short answer
Treasury Laws Amendment (News Media Bargaining) (Consequential) Bill 2026: what it proposes
The Treasury Laws Amendment (News Media Bargaining) (Consequential) Bill 2026 is a government bill introduced in the House of Representatives on 13 August 2026. It would make consequential amendments to the Administrative Decisions (Judicial Review) Act 1977, the Income Tax Assessment Act 1997 and the Taxation Administration Act 1953 to support the operation of the News Media Bargaining (Administration) Act 2026, which establishes the administration of the News Bargaining Incentive. The bill would, among other things, ensure that amounts of the news media bargaining charge are not tax-deductible and are treated as tax-related expenses for the purposes of managing a taxpayer's affairs, and would include the administration Act in the schedule of decisions subject to review under the ADJR Act. The bill's commencement is tied to the commencement of the News Media Bargaining (Administration) Act 2026. As introduced, the bill was read a first time and the second reading was moved in the House of Representatives on 13 August 2026. The bill passed both Houses of Parliament on 20 August 2026 and now awaits Royal Assent.
This is a federal system guide. State constitutions, parliaments and local-government laws can allocate comparable functions differently.
The useful question is not only “what is the rule?” but also “who administers it, which document controls it, and when might it change?” That distinction prevents an accurate general explanation from becoming wrong advice in a particular election, chamber or policy setting.
Evidence review
What the bill would do
The bill would amend three Commonwealth statutes to support the operation of the News Media Bargaining (Administration) Act 2026, which is being introduced alongside this bill to establish the administration of the News Bargaining Incentive.
Under the Income Tax Assessment Act 1997, the bill would insert a new provision confirming that an amount of news media bargaining charge cannot be deducted, and would add a definition of 'news media bargaining charge' as a charge imposed by the News Media Bargaining Charge Act 2026. It would also treat expenses incurred in managing affairs relating to the charge as tax-related expenses, and extend the relevant section so it applies to obligations imposed by Commonwealth law relating to those affairs.
Under the Taxation Administration Act 1953, the bill would make technical amendments so the charge is administered consistently with other charges under that Act. Under the Administrative Decisions (Judicial Review) Act 1977, the bill would add the News Media Bargaining (Administration) Act 2026 to the schedule of decisions to which the ADJR Act applies.
Evidence review
Why the bill was introduced
The bill supports the Government's News Bargaining Incentive, which is designed to encourage digital platforms to strike commercial agreements with Australian news media businesses, with a charge applying to platforms that do not reach sufficient agreements.
The exposure draft of the bill was released by the Treasury for consultation on 27 April 2026, with consultation closing on 18 May 2026. The Government has since announced changes to the scheme, including a 2.5 per cent charge on the digital advertising revenue of platforms that fail to reach agreements, and a requirement that platforms reach agreements with at least six local news services.
This bill is described as consequential because it does not establish the charge itself; it makes the technical tax and review-law amendments needed for the administration Act to operate cleanly alongside existing legislation.
Evidence review
Who the bill would affect
The bill would primarily affect digital platforms that provide significant social media or internet search services in Australia and are liable for the news media bargaining charge, by confirming the tax treatment of charge payments.
It would also affect the administrative arrangements around the charge: taxpayers managing their affairs in relation to the charge would be able to deduct related expenses under the existing tax-related expenses provisions, and decisions made under the administration Act would be subject to judicial review under the ADJR Act.
The bill would not itself determine which platforms are liable for the charge, the charge rate, or the number of agreements required to offset the charge; those matters are dealt with in the administration Act and related legislation.
Evidence review
Commencement
The commencement provisions in the exposure draft provide that the whole of the Act would commence at the same time as the News Media Bargaining (Administration) Act 2026 commences, and that the provisions would not commence at all if that Act does not commence.
This means the consequential amendments are contingent on the passage of the administration Act. Neither Act has been enacted as at 16 August 2026.
The bill page records a Bills Digest as published for this bill, which provides the Parliamentary Library's analysis of the bill's provisions.
Evidence review
Parliamentary status
The bill was introduced in the House of Representatives and read a first time on 13 August 2026, with the second reading moved the same day. The bill passed both Houses of Parliament on 20 August 2026 and now awaits Royal Assent; it has been removed from the current Bills before Parliament list.
The bill passed both Houses of Parliament on 20 August 2026 and now awaits Royal Assent; it has not yet become law.
Common questions
Before you rely on the answer
What is the News Bargaining Incentive?
The News Bargaining Incentive is the Government's proposed scheme to encourage digital platforms to strike commercial agreements with Australian news media businesses. Platforms that do not reach sufficient agreements would be liable for a charge based on their digital advertising revenue.
Does this bill create the news media bargaining charge?
No. This is a consequential bill that makes technical amendments to the Income Tax Assessment Act 1997, the Taxation Administration Act 1953 and the Administrative Decisions (Judicial Review) Act 1977. The charge itself would be established by the News Media Bargaining (Administration) Act 2026 and the News Media Bargaining Charge Act 2026.
When would the bill commence?
The bill's commencement is tied to the commencement of the News Media Bargaining (Administration) Act 2026: the provisions would commence at the same time as that Act, and would not commence if that Act does not commence.
Has the bill become law?
No. The bill was introduced in the House of Representatives and read a first time on 13 August 2026, with the second reading moved the same day. It is before the House and has not been enacted.
Source spine
Primary material used for this guide
- Parliament of Australia — Bill page — checked 2026-08-16
- Parliament of Australia — Bills Digest (26bd048 context: super reform digest; news media bargaining exposure draft) — checked 2026-08-16
- Federal Register of Legislation — Treasury Laws Amendment (News Media and Digital Platforms Mandatory Bargaining Code) Act 2021 — checked 2026-08-16
- Parliament of Australia — ParlInfo: bill home (r7526) — official record — checked 2026-08-22
Review trigger: [object Object]
Archive note: This bill has been removed from the current Bills before Parliament list: it passed both Houses of Parliament on 20 August 2026 and now awaits Royal Assent; it has not yet become law. This article reviews a proposed bill as introduced on 13 August 2026. The bill is a government bill before the House of Representatives; it has not been enacted. The description of the News Bargaining Incentive is based on the Government's published announcements and the exposure draft materials; readers should check the Parliament of Australia website and the Federal Register of Legislation for the current status.
Primary links are provided without affiliate or tracking parameters. Confirm that the source still applies to the bill, sitting date, jurisdiction or reporting period before relying on it.