House of Representatives
Treasury Laws Amendment (2017 Measures No. 6) Bill 2017
Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Scott Morrison MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| CERI | Centre For Entrepreneurial Research and Innovation |
| Commissioner | Commissioner of Taxation |
| DGR | deductible gift recipient |
| GST | goods and services tax |
| GST Act | A New Tax System (Goods and Services Tax) Act 1999 |
| GST Regulations | A New Tax System (Goods and Services Tax) Regulations 1999 |
| ITAA 1997 | Income Tax Assessment Act 1997 |