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 MP


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

View full documentView full documentBack to top