House of Representatives
Tax Laws Amendment (2009 Budget Measures No. 2) Bill 2009
Income Tax (TFN Withholding Tax (ESS)) Bill 2009
Income Tax (TFN Withholding Tax (ESS)) Act 2009
Explanatory Memorandum
(Circulated by the authority of the Treasurer, the Hon Wayne Swan MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| ABN | Australian Business Number |
| ATO | Australian Taxation Office |
| CGT | capital gains tax |
| Commissioner | Commissioner of Taxation |
| DASP Act | Superannuation (Departing Australia Superannuation Payments Tax) Act 2007 |
| ESS | employee share scheme |
| FBT | fringe benefits tax |
| FBTAA 1986 | Fringe Benefits Tax Assessment Act 1986 |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| IT(TP)A 1997 | Income Tax (Transitional Provisions) Act 1997 |
| MEC | multiple entry consolidated groups |
| S(UMLM) Act | Superannuation (Unclaimed Money and Lost Members) Act 1999 |
| TAA 1953 | Taxation Administration Act 1953 |
| Temporary Residents Act | Temporary Residents' Superannuation Legislation Amendment Act 2008 |
| TFN | tax file number |
| the Regulations | Income Tax Assessment Regulations 1997 |