Explanatory Memorandum
Circulated By the Authority of the Treasurer, the Hon Wayne Swan MpGlossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| Commissioner | Commissioner of Taxation |
| DEEWR Secretary | Secretary of the Department of Education, Employment and Workplace Relations |
| FaHCSIA Secretary | Secretary of the Department of Families, Housing, Community Services and Indigenous Affairs |
| FTB | Family Tax Benefit |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| PAYG | pay as you go |
| TAA 1953 | Taxation Administration Act 1953 |
| TFNs | tax file numbers |