House of Representatives
Tax Laws Amendment (2008 Measures No. 6) Bill 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 |
| FBT | fringe benefits tax |
| GIC | general interest charge |
| GST | goods and services tax |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| MEC group | multiple entry consolidated group |
| offset | late payment offset |
| Register | foreign claims register |
| SG | superannuation guarantee |
| SGAA 1992 | Superannuation Guarantee (Administration) Act 1992 |
| TAA 1953 | Taxation Administration Act 1953 |