Explanatory Memorandum
(Circulated by the authority of the Treasurer, Hon J. B. Hockey MP)General outline
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| ATO | Australian Taxation Office |
| Commissioner | Commissioner of Taxation |
| Tax Bonus Act | Tax Bonus for Working Australians Act (No. 2) 2009 |
| TAA 1953 | Taxation Administration Act 1953 |