House of Representatives

Tax Laws Amendment (2010 Measures No. 4) Bill 2010

Explanatory Memorandum

(Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)


The following abbreviations and acronyms are used throughout this explanatory memorandum.

Abbreviation Definition
AAS Australian Accounting Standards
AASB Australian Accounting Standards Board
ABN Australian Business Number
ASIC Australian Securities and Investments Commission
ASIC Act Australian Securities and Investments Commission Act 2001
ASX Australian Securities Exchange
ATO Australian Taxation Office
CFA Victorian Country Fire Authority
CFA Fund CFA & Brigades Donations Fund
CGT capital gains tax
Commissioner Commissioner of Taxation
Corporations Act Corporations Act 2001
Debt and Equity Act 2001 New Business Tax System (Debt and Equity) Act 2001
DGR deductible gift recipient
forex foreign exchange
GL gigilitre
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
ML megalitre
Operator irrigation infrastructure operator
PBI public benevolent institution
TOFA Act 2009 Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009
Water Act Water Act 2007
Water Charge Rules Water Charge (Termination Fees) Rules 2009
Water Market Rules Water Market Rules 2009

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