House of Representatives

Treasury Laws Amendment (Bourke Street Fund) Bill 2017

Explanatory Memorandum

(Circulated by authority of the Minister for Revenue and Financial Services, the Hon Kelly O'Dwyer MP)

Glossary

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

Abbreviation Definition
Bourke Street Fund 2017 Bourke Street Fund Trust Account, established by the Victorian Government under section 19 of the Financial Management Act 1994 (Victoria)
DGR deductible gift recipient
ITAA 1997 Income Tax Assessment Act 1997