Abbreviations

Agreements ActInternational Tax Agreements Act 1953

ACFIDAustralian Council for International Development

ATOAustralian Taxation Office

billTreasury Laws Amendment (Refining and Improving Our Tax System) Bill 2023

committeeSenate Economics Legislation Committee

ConventionConvention between Australia and Iceland for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance

Customs ActCustoms Act 1901

DGRDeductable gift recipient

Excise ActExcise Act 1901

EOsEnvironment Organisations

FFBFuture Fund Board

HPCsHarm Prevention Charities

ITAA 1997Income Tax Assessment Act 1997

LCALaw Council of Australia

OAGDSOverseas Aid Gift Deduction Scheme

SCAStronger Charities Alliance

RDARetail Drinks Australia