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 |