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House of Representatives

Tax Laws Amendment (Gifts) Bill 2015

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
ABN Australian Business Number
DGR Deductible gift recipient
ITAA 1997 Income Tax Assessment Act 1997


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