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 |
| Bill | Treasury Laws Amendment (Junior Minerals Exploration Incentive) Bill 2017 |
| Commissioner | Commissioner of Taxation |
| EDI | Exploration Development Incentive |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| JMEI | Junior Minerals Exploration Incentive |