House of Representatives
Tax Laws Amendment (2009 Measures No. 4) Bill 2009
Explanatory Memorandum
(Circulated by the authority of the Treasurer, the Hon Wayne Swan MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| ABR | Australian Business Register |
| ATO | Australian Taxation Office |
| CFC | controlled foreign company |
| CGT | capital gains tax |
| Commissioner | Commissioner of Taxation |
| DGRs | deductible gift recipients |
| FBT | fringe benefits tax |
| FHSA trust | First Home Saver Account trust |
| FIFs | foreign investment funds |
| GST | goods and services tax |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| LIA 1995 | Life Insurance Act 1995 |
| LPR | legal personal representative |
| MEC group | multiple entry consolidated group |
| PHIA 2007 | Private Health Insurance Act 2007 |
| PPFs | prescribed private funds |
| R & D | research and development |
| TAA 1953 | Taxation Administration Act 1953 |
| TIES | Tax Issues Entry System |