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House of Representatives

Tax Laws Amendment (2008 Measures No. 5) Bill 2008

Explanatory Memorandum

Circulated By the Authority of the Treasurer, the Hon Wayne Swan Mp


The following abbreviations and acronyms are used throughout this explanatory memorandum.

Abbreviation Definition
ADIs authorised deposit-taking institutions
AEST Australian Eastern Standard Time
AIFRS Australian equivalents to International Financial Reporting Standards
Commissioner Commissioner of Taxation
Corporations Act Corporations Act 2001
FBT fringe benefits tax
FBTAA 1986 Fringe Benefits Tax Assessment Act 1986
GST goods and services tax
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
IWT interest withholding tax
NAB case National Australia Bank Ltd v FC of T 93 ATC 4914

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