House of Representatives
Treasury Laws Amendment (2021 Measures No. 2) Bill 2021
Explanatory Memorandum
(Circulated by authority of the Assistant Treasurer, Minister for Housing and Minister for Homelessness, Social and Community Housing, the Hon Michael Sukkar MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| ACNC | Australian Charities and Not-for-profits Commission |
| ATO | Australian Taxation Office |
| the Bill | Treasury Laws Amendment (2021 Measures No. 2) Bill 2021 |
| Commissioner | Commissioner of Taxation |
| DGR | deductible gift recipient |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| OB | Offshore Banking |
| OBU | Offshore Banking Unit |
| OECD | Organisation for Economic Co-operation and Development |
| TAA 1953 | Taxation Administration Act 1953 |