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House of Representatives

Tax Laws Amendment (2009 Measures No. 1) Bill 2009

Explanatory Memorandum

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


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

Abbreviation Definition
ANTS (MLS) Act 1999 A New Tax System (Medicare Levy Surcharge - Fringe Benefits) Act 1999
ATO Australian Taxation Office
Co-contribution Act Superannuation (Government Co-contribution for Low Income Earners) Act 2003
Commissioner Commissioner of Taxation
DASP Act Superannuation (Departing Australia Superannuation Payments Tax) Act 2007
EC exceptional circumstances
HELP debt Higher Education Loan Program debt
HESA 2003 Higher Education Support Act 2003
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
MLA 1986 Medicare Levy Act 1986
MLS lump sum Medicare levy surcharge lump sum
PAYG pay as you go
RESC reportable employer superannuation contributions
SATO senior Australians tax offset
SGAA 1992 Superannuation Guarantee (Administration) Act 1992
SS Act 1991 Social Security Act 1991
SSAA 1995 Small Superannuation Accounts Act 1995
S(UMLM) Act Superannuation (Unclaimed Money and Lost Members) Act 1999
TAA 1953 Taxation Administration Act 1953
Temporary Residents Act Temporary Residents' Superannuation Legislation Amendment Act 2008
TFN tax file number

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