House of Representatives
Tax Laws Amendment (2012 Measures No. 1) Bill 2012
Revised Explanatory Memorandum
(Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| ATO | Australian Taxation Office |
| CGT | capital gains tax |
| CPI | consumer price index |
| FHSA | first home saver account |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| MIT | managed investment trust |
| MRRT | Minerals Resource Rent Tax |
| TAA 1953 | Taxation Administration Act 1953 |