House of Representatives
Tax Laws Amendment (2009 Measures No. 5) Bill 2009
Explanatory Memorandum
Circulated By the Authority of the Treasurer, the Hon Wayne Swan MPGlossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| Commissioner | Commissioner of Taxation |
| DGR | deductible gift recipient |
| GST | goods and services tax |
| GST Act | A New Tax System (Goods and Services Tax) Act 1999 |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| IWT | interest withholding tax |
| PM Developments | Deputy Commissioner of Taxation v PM Developments Ltd (2008) FCA 1886 |
| TAA 1953 | Taxation Administration Act 1953 |
| the Appeal Fund | 2009 Victorian Bushfire Appeal Trust Account |
| the Panel | Victorian Bushfire Appeal Fund Independent Advisory Panel |
| the Red Cross | Australian Red Cross Society |