Overall conclusion

The Committee is satisfied that the appropriate process has been followed and that the Islamic Revolutionary Guard Corps meets the definition of a state sponsor of terrorism. Specifically, the Islamic Revolutionary Guard Corps is a foreign state entity which has directly or indirectly engaged in, prepared, planned, assisted in or fostered the doing of a terrorist act that was targeted at Australia.

The Committee therefore supports the listing of the Islamic Revolutionary Guard Corps as a state sponsor of terrorism under the Criminal Code and finds no reason to disallow the legislative instrument. The Committee makes a small number of recommendations directed at ensuring that the listing is appropriately implemented.