House of Representatives

Tax Laws Amendment (2009 Budget 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
APS Australian Public Service
AusAID Australian Agency for International Development
AWOTE average weekly ordinary time earnings
Co-contribution Act Superannuation (Government Co-contribution for Low Income Earners) Act 2003
FBT fringe benefits tax
FITO foreign income tax offset
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
ODA official development assistance
PAYG pay as you go

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