324611ff_ual_Report_2011_2012__Glossary__Meaning
[Term] memorandum of understanding [Meaning] 
A contract-like document used between two parts of the Australian Government, which cannot enter into a contractual arrangement because they are the same legal entity; or two governments, such as the federal and state government; or as unenforceable (political) agreements.
Annual Report 2011-2012: Glossary
Meaning