Proposed Budget (Government Plan) 2025-2028 (P.51/2024): ninth amendment. (P.51/2024 Amd.(9)) – Children’s Rights Impact Assessment. Pillar 2 Allocations.

1)  Name and brief description of the proposed decision

The subject of your CRIA may be a proposed law, policy or proposition and in accordance with the Law is referred to in this template as the decision'

• What is the problem or issue the decision is trying to address?

• Do children experience this problem differently from adults?

This decision refers to the implementation of the Sustainable Finance Action Plan through the Pillar Two global corporate tax framework.

2)  Which groups of children and young people are likely to be affected?

Groups of children could include early years, primary or secondary education; young adults; children with additional learning needs; disabled children; children living in poverty; children from particular ethnic backgrounds; migrants; refugees; care experienced children and LGBTQ+ children

None

3)  What is the likely impact of the proposed decision on children and on their rights?

• Identify any potential positive OR negative impacts and include indirect impacts on children and their rights as described in the UNCRC

• Will different groups of children be affected differently by this decision?

N/A

4)  Is a full Children's Rights Impact Assessment required?

If you have identified impacts on children and their rights, a full CRIA should be completed. If no impacts are identified then a Full CRIA is not required, but please explain your rationale and how you reached this conclusion

No. There will be no impacts on children's rights as a result of this decision.