House of Representatives
Treasury Laws Amendment (2018 Measures No. 5) Bill 2018
Explanatory Memorandum
(Circulated by authority of the Assistant Treasurer, the Hon Stuart Robert MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| ACCC | Australian Competition and Consumer Commission |
| AMIT | attribution managed investment trust |
| AMMA statement | AMIT member annual statement |
| Bill | Treasury Laws Amendment (2018 Measures No. 5) Bill 2018 |
| CCA | Competition and Consumer Act 2010 |
| CGT | capital gains tax |
| DGR | deductible gift recipient |
| DIR payment | dividends, interest or royalties payment |
| ICCPR | International Covenant on Civil and Political Rights |
| IP | Intellectual Property |
| IT(TP)A 1997 | Income Tax (Transitional Provisions) Act 1997 |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| MIT | managed investment trust |
| MYEFO | Mid-Year Economic and Fiscal Outlook |
| PAYG | Pay As You Go |
| TAA 1953 | Taxation Administration Act 1953 |
| TFN | tax file number |
| The Competition Code | Schedule 1 to the Competition and Consumer Act 2010 |
| The Constitution | Commonwealth of Australia Constitution Act |
| TLAA 2016 | Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016 |