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House of Representatives

Treasury Laws Amendment (Housing Tax Integrity) Bill 2017

Foreign Acquisitions and Takeovers Fees Imposition Amendment (Vacancy Fees) Bill 2017

Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon Scott Morrison MP)

Glossary

The following abbreviations and acronyms are used throughout this explanatory memorandum.

Abbreviation Definition
Commissioner Commissioner of Taxation
CGT capital gains tax
FATA Foreign Acquisitions and Takeovers Act 1975
FATA Regulation Foreign Acquisitions and Takeovers Regulation 2015
Fees Act Foreign Acquisitions and Takeovers Fees Imposition Act 2015
Fees Amendment Bill Foreign Acquisitions and Takeovers Imposition Amendment (Vacancy Fees) Bill 2017
Fees Regulation Foreign Acquisitions and Takeovers Fees Imposition Regulation 2015
GST Act A New Tax System (Goods and Services Tax) Act 1999
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
TAA Taxation Administration Act 1953


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