House of Representatives
Tax Laws Amendment (2007 Measures No. 1) Bill 2007
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 |
| CGT | capital gains tax |
| Commissioner | Commissioner of Taxation |
| ESS | employee share scheme |
| FBT | fringe benefits tax |
| FBTAA 1986 | Fringe Benefits Tax Assessment Act 1986 |
| GST Act | A New Tax System (Goods and Services Tax) Act 1999 |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| RSA | retirement savings account |
| SG | superannuation guarantee |
| TAA 1953 | Taxation Administration Act 1953 |