Senate
Treasury Laws Amendment (Refining and Improving Our Tax System) Bill 2023
Supplementary Explanatory Memorandum
(Circulated by authority of the Assistant Minister for Competition, Charities and Treasury, the Hon Dr Andrew Leigh MP)Amendments to be moved on behalf of the Government
Glossary
This Supplementary Explanatory Memorandum uses the following abbreviations and acronyms.
| Abbreviation | Definition |
| Bill | Treasury Laws Amendment (Refining and Improving Our Tax System) Bill 2023 |
| DGR | Deductible Gift Recipient |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| OAGDS | Overseas Aid Gift Deduction Scheme |