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House of Representatives

Tax Laws Amendment (2009 Measures No. 4) 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
ABR Australian Business Register
ATO Australian Taxation Office
CFC controlled foreign company
CGT capital gains tax
Commissioner Commissioner of Taxation
DGRs deductible gift recipients
FBT fringe benefits tax
FHSA trust First Home Saver Account trust
FIFs foreign investment funds
GST goods and services tax
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
LIA 1995 Life Insurance Act 1995
LPR legal personal representative
MEC group multiple entry consolidated group
PHIA 2007 Private Health Insurance Act 2007
PPFs prescribed private funds
R & D research and development
TAA 1953 Taxation Administration Act 1953
TIES Tax Issues Entry System

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