House of Representatives

Tax Laws Amendment (2010 Measures No. 2) Bill 2010

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
ATO Australian Taxation Office
BAS business activity statement
Commissioner Commissioner of Taxation
DGR deductible gift recipient
FBTAA 1986 Fringe Benefits Tax Assessment Act 1986
HECS-HELP benefit Higher Education Contribution Scheme-Higher Education Loan Programme benefit
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
PAYG pay as you go
TAA 1953 Taxation Administration Act 1953
TFN tax file number
the Institute Global Carbon Capture and Storage Institute Limited
the Review Review of Unlimited Amendment Periods in the Income Tax Laws

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