House of Representatives

Tax Laws Amendment (2010 Measures No. 1) 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
CGT capital gains tax
Commissioner Commissioner of Taxation
Corporations Act Corporations Act 2001
ETO entrepreneurs' tax offset
FHSA first home saver account
HEFA Higher Education Funding Act 1988
HESA Higher Education Support Act 2003
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
MEC group multiple entry consolidated group
MIS managed investment scheme
MIT managed investment trust
PAYG pay as you go
POC Act Proceeds of Crime Act 2002
RSA retirement savings account
RSA Act 1997 Retirement Savings Accounts Act 1997
SG superannuation guarantee
SGA Act 1992 Superannuation Guarantee (Administration) Act 1992
SIS Act 1993 Superannuation Industry (Supervision) Act 1993
TAA 1953 Taxation Administration Act 1953
TIES Tax Issues Entry System

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