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House of Representatives

Tax Laws Amendment (2006 Measures No. 6) Bill 2006

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
1922 Act Income Tax Assessment Act 1922
Commissioner Commissioner of Taxation
DGRs deductible gift recipients
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
Second Commissioner Second Commissioner of Taxation
TAA 1953 Taxation Administration Act 1953

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