ABN

Australian Business Number

ACNC

Australian Charities and Not-for-profits Commissioner

ACNC Bill

Australian Charities and Not-for-profits Commission Bill 2012

AICD

Australian Institute of Company Directors

ATO

Australian Taxation Office

BCR

Basic Religious Charity

COAG

Council of Australian Governments

DGR

Deductible Gift Recipient

EM

Explanatory Memorandum

FATF

Financial Action Task Force on Money Laundering

ICAA

Institute of Chartered Accountants Australia

ITAA

Income Tax Assessment Act 1997

NFP

Not-for-profit

PC

Productivity Commission

PJC

Parliamentary Joint Committee on Corporations and Financial Services

TLAB

Tax Laws Amendment (Special Conditions for not-for-profit Concessions) Bill 2012