House of Representatives
Treasury Laws Amendment (2018 Measures No. 4) Bill 2018
Explanatory Memorandum
(Circulated by authority of the Minister for Revenue and Financial Services, Minister for Women and Minister Assisting the Prime Minister for the Public Service, the Hon Kelly O'Dwyer MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| ABN | Australian Business Number |
| APRA | Australian Prudential Regulation Authority |
| ATO | Australian Taxation Office |
| Bill | Treasury Laws Amendment (2018 Measures No. 4) Bill 2018 |
| Commissioner | Commissioner of Taxation |
| DGR | Deductible Gift Recipient |
| GST | Goods and services tax |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| MYEFO | Mid-Year Economic and Fiscal Outlook |
| PAYG | Pay as you go |
| PRRT | Petroleum Resource Rent Tax |
| RSA Regs | Retirement Savings Accounts Regulations 1994 |
| SGAA | Superannuation Guarantee (Administration) Act 1992 |
| SIS Regs | Superannuation Industry (Supervision) Regulations 1994 |
| SUMLMA | Superannuation (Unclaimed Money and Lost Members) Act 1999 |
| TAA | Taxation Administration Act 1953 |