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House of Representatives

Tax Laws Amendment (Election Commitments No. 1) Bill 2008

Income Tax (Managed Investment Trust Withholding Tax) Bill 2008

Income Tax (Managed Investment Trust Withholding Tax) Act 2008

Income Tax (Managed Investment Trust Transitional) Bill 2008

Income Tax (Managed Investment Trust Transitional) Act 2008

Explanatory Memorandum

Circulated by the authority of the Treasurer, the Hon Wayne Swan MP

Glossary

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

Abbreviation Definition
ATO Australian Taxation Office
CGT capital gains tax
Commissioner Commissioner of Taxation
Corporations Act Corporations Act 2001
IT (TP) Act 1997 Income Tax (Transitional Provisions) Act 1997
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
TAA 1953 Taxation Administration Act 1953


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