Supplementary Explanatory Memorandum
Glossary
The following abbreviations and acronyms are used throughout this supplementary explanatory memorandum.
| Abbreviation | Definition |
| ABN | Australian Business Number |
| ACNC | Australian Charities and Not-for-profits Commission |
| DGR | deductible gift recipient |
| NFP | Not-for-profit |
| the Bill | Australian Charities and Not-for-profits Commission Bill 2012 |