ACNC

Australian Charities and Not-for-profits Commission

AML/CTF

Anti-money laundering and counter-terrorism financing

ASX

Australian Securities Exchange

ATO

Australian Taxation Office

CAANZ

Chartered Accountants Australia and New Zealand

DGR

Deductible Gift Recipient

GTA

Gaming Technologies Association

ICCPR

International Covenant on Civil and Political Rights

ISGA

International Social Games Association

ITAA 1936

Income Tax Assessment Act 1936

ITAA 1997

Income Tax Assessment Act 1997

MYEFO

Mid-Year Economic and Fiscal Outlook

OECD

Organisation for Economic Co-operation and Development

R&D

Research and Development

RWA

Responsible Wagering Australia

SIS Act

Superannuation Industry (Supervision) Act 1993

SMSF

Self-Managed Super Fund

TFN

Tax file number

the bill

Treasury Laws Amendment (Delivering an Efficient and Trusted Tax System) Bill 2026

the committee

Senate Economics Legislation Committee