House of Representatives
Tax Laws Amendment (2012 Measures No. 3) Bill 2012
Income Tax (Seasonal Labour Mobility Program Withholding Tax) Bill 2012
Tax Laws Amendment (Income Tax Rates) Bill 2012
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 |
| Commissioner | Commissioner of Taxation |
| ETP | employment termination payment |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| IT(TP) Act 1997 | Income Tax (Transitional Provisions) Act 1997 |
| Program | Seasonal Labour Mobility Program |
| Rates Act | Income Tax Rates Act 1986 |
| SLMP | Seasonal Labour Mobility Program |
| TAA 1953 | Taxation Administration Act 1953 |