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 |
|---|---|
| ITAA 1997 | Income Tax Assessment Act 1997 |
| ITMITA 2008 | Income Tax (Managed Investment Trust Withholding Tax) Act 2008 |
| MITs | Managed Investment Trusts |
| NABERS | National Australian Built Environment Rating System |
| TAA 1953 | Taxation Administration Act 1953 |