Supplementary Explanatory Memorandum
Circulated By the Authority of the Treasurer, the Hon Wayne Swan MpGlossary
The following abbreviations and acronyms are used throughout this supplementary explanatory memorandum.
| Abbreviation | Definition |
| Commissioner | Commissioner of Taxation |
| DGR | deductible gift recipient |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| PBIs | public benevolent institutions |