House of Representatives
Tax and Superannuation Laws Amendment (2014 Measures No. 5) Bill 2014
Explanatory Memorandum
(Circulated by the authority of the Treasurer, the Hon J. B. Hockey MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| ABN | Australian Business Number |
| DGR | deductible gift recipient |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| MAWTO | mature age worker tax offset |
| TAA 1953 | Taxation Administration Act 1953 |