House of Representatives
Tax Laws Amendment (2011 Measures No. 2) Bill 2011
Explanatory Memorandum
Circulated By the Authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MPGlossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| APRA | Australian Prudential Regulation Authority |
| AEI | Australian Educational International |
| ATO | Australian Taxation Office |
| CGT | capital gains tax |
| Commissioner | Commissioner of Taxation |
| DGR | deductible gift recipient |
| GST | goods and services tax |
| GST Act | A New Tax System (Goods and Services Tax) Act 1999 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| RSA | retirement savings account |
| RSA Act | Retirement Savings Accounts Act 1997 |
| SIS Act | Superannuation Industry (Supervision) Act 1993 |
| SMSF | self managed superannuation fund |
| TAA 1953 | Taxation Administration Act 1953 |
| TFNs | tax file numbers |
| TIES | Tax Issues Entry System |