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 |