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 |