House of Representatives
Tax Laws Amendment (2006 Measures No. 6) Bill 2006
Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| 1922 Act | Income Tax Assessment Act 1922 |
| Commissioner | Commissioner of Taxation |
| DGRs | deductible gift recipients |
| GST Act | A New Tax System (Goods and Services Tax) Act 1999 |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| Second Commissioner | Second Commissioner of Taxation |
| TAA 1953 | Taxation Administration Act 1953 |