House of Representatives
Tax Laws Amendment (2011 Measures No. 6) Bill 2011
Explanatory Memorandum
(Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| DGRs | deductible gift recipients |
| FBT | fringe benefits tax |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| OR & R payment | outer regional and remote payment |