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House of Representatives

Treasury Laws Amendment (2021 Measures No. 2) Bill 2021

Explanatory Memorandum

(Circulated by authority of the Assistant Treasurer, Minister for Housing and Minister for Homelessness, Social and Community Housing, the Hon Michael Sukkar MP)


The following abbreviations and acronyms are used throughout this explanatory memorandum.

Abbreviation Definition
ACNC Australian Charities and Not-for-profits Commission
ATO Australian Taxation Office
the Bill Treasury Laws Amendment (2021 Measures No. 2) Bill 2021
Commissioner Commissioner of Taxation
DGR deductible gift recipient
ITAA 1997 Income Tax Assessment Act 1997
OB Offshore Banking
OBU Offshore Banking Unit
OECD Organisation for Economic Co-operation and Development
TAA 1953 Taxation Administration Act 1953

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