House of Representatives

Tax Laws Amendment (2009 Measures No. 2) 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
AAT Administrative Appeals Tribunal
ABN Australian Business Number
ABN Act A New Tax System (Australian Business Number) Act 1999
ABR Australian Business Register
ADI authorised deposit-taking institution
APRA Australian Prudential Regulation Authority
APRA Act Australian Prudential Regulation Authority Act 1998
ATO Australian Taxation Office
Banking Act Banking Act 1959
CGT capital gains tax
Commissioner Commissioner of Taxation
DGRs deductible gift recipients
FHSA first home saver account
FHSA Act First Home Saver Accounts Act 2008
FMD farm management deposit
GCPP Greenhouse Challenge Plus Programme
Insurance Act Insurance Act 1973
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
PAYG pay as you go
plan National Urban Water and Desalination Plan
Registrar Australian Business Registrar
RSA retirement savings account
SBR Standard Business Reporting
scheme financial claims scheme
Small Business Act Tax Laws Amendment (Small Business) Act 2007
TAA 1953 Taxation Administration Act 1953
TFN tax file number
Water Department Department of the Environment, Water, Heritage and the Arts
Water Minister Minister for Climate Change and Water

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