Explanatory Memorandum
(Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| Commissioner | Commissioner of Taxation |
| FSHA | First Home Saver Account |
| ITAA 1997 | Income Tax Administration Act 1997 |
| TFN | tax file number |