House of Representatives
Treasury Laws Amendment (Reducing Pressure on Housing Affordability Measures) Bill 2019
Treasury Laws Amendment (Reducing Pressure on Housing Affordability Measures) Act 2019
Foreign Acquisitions and Takeovers Fees Imposition Amendment (Near-new Dwelling Interests) Bill 2019
Foreign Acquisitions and Takeovers Fees Imposition Amendment (Near-new Dwelling Interests) Act 2019
Explanatory Memorandum
(Circulated by authority of the Minister for Housing and Assistant Treasurer, the Hon Michael Sukkar MP)Glossary
The following abbreviations and acronyms are used throughout this Explanatory Memorandum.
| Abbreviation | Definition |
| ACT | Australian Capital Territory |
| AMIT | attribution managed investment trust |
| CGT | capital gains tax |
| Commissioner | Commissioner of Taxation |
| GST | goods and services tax |
| 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 |
| MIT | managed investment trust |
| NRAS | National Rental Affordability Scheme |
| Primary Bill | Treasury Laws Amendment (Reducing Pressure on Housing Affordability Measures) Bill 2019 |
| TAA 1953 | Taxation Administration Act 1953 |
| TARP | taxable Australian real property |