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House of Representatives

Tax Laws Amendment (2005 Measures No. 3) Bill 2005

Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon Peter Costello MP)


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

Abbreviation Definition
CGT capital gains tax
Commissioner Commissioner of Taxation
DGR deductible gift recipient
FBT fringe benefits tax
FBTAA 1986 Fringe Benefits Tax Assessment Act 1986
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
TAA 1953 Taxation Administration Act 1953

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