ATO

Australian Taxation Office

[the] Board

The Board of Taxation

CDI Report

Report of the Inquiry into the Definition of Charities and Related Organisations

CGT

Capital Gains Tax

Charities Bill/The Bill

Exposure Draft of the Charities Bill 2003

DGR

Deductible Gift Recipient

EM

Explanatory Material on Exposure Draft of the Charities Bill 2003

FBT

Fringe Benefits Tax

GST

Goods and Services Tax

ITAA 1936

Income Tax Assessment Act 1936

ITAA 1997

Income Tax Assessment Act 1997

ITEC

Income Tax Exempt Charity

NZ

New Zealand

OECD

Organisation for Economic Cooperation and Development

PBI

Public Benevolent Institution

PR No. 49

Treasurer’s Press Release No. 49 of 29 August 2002

UK

United Kingdom

UN

United Nations

US

United States of America