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House of Representatives

Tax and Superannuation Laws Amendment (2014 Measures No. 5) Bill 2014

Tax and Superannuation Laws Amendment (2014 Measures No. 5) Act 2015

Explanatory Memorandum

(Circulated by the authority of the Treasurer, the Hon J. B. Hockey MP)

Glossary

The following abbreviations and acronyms are used throughout this explanatory memorandum.

Abbreviation Definition
ABN Australian Business Number
DGR deductible gift recipient
ITAA 1997 Income Tax Assessment Act 1997
MAWTO mature age worker tax offset
TAA 1953 Taxation Administration Act 1953


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