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)Glossary
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 |