House of Representatives
Tax Laws Amendment (2010 Measures No. 3) Bill 2010
Explanatory Memorandum
Circulated By the Authority of the Treasurer, the Hon Wayne Swan MPGlossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| ADIs | authorised deposit-taking institutions |
| APRA | Australian Prudential Regulation Authority |
| ASIC | Australian Securities and Investments Commission |
| CGT | capital gains tax |
| Co-contribution Act 2003 | Superannuation (Government Co-Contribution for Low Income Earners) Act 2003 |
| Commissioner | Commissioner of Taxation |
| EMVONA | Excess market value over net assets |
| GST | goods and services tax |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| MIS | managed investment scheme |
| MIT | managed investment trust |
| PAYG | pay as you go |
| SDT | Standard Disability Trust |
| TAA 1953 | Taxation Administration Act 1953 |
| TFN | tax file number |