House of Representatives
Tax Laws Amendment (2005 Measures No. 6) Bill 2005
Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
|---|---|
| ATO | Australia Taxation Office |
| Coleambally | Coleambally Irrigation Mutual Co-Operative Ltd v Commissioner of Taxation
[2004] FCAFC 250 (7 September 2004) |
| Commissioner | Commissioner of Taxation |
| DGR | deductible gift recipient |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| MEO | medical expenses offset |
| TAA 1953 | Taxation Administration Act 1953 |
| the Federal Court | Federal Court of Australia |