House of Representatives
Tax Laws Amendment (2006 Measures No. 1) Bill 2006
Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
|---|---|
| AASB | Australian Accounting Standards Board |
| ATO | Australian Taxation Office |
| TAA 1953 | Taxation Administration Act 1953 |
| CGT | capital gains tax |
| Commissioner | Commissioner of Taxation |
| Federal Court of Australia | the Federal Court |
| 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 |
| MEC group | multiple entry consolidated group |
| MMS | multimedia messaging service |
| SIM | subscriber identity module |
| SMS | short message service |
| UCA | uniform capital allowances |