House of Representatives
Tax Laws Amendment (2009 Measures No. 6) Bill 2009
Explanatory Memorandum
Circulated By the Authority of the Treasurer, the Hon Wayne Swan MP)Glossary
The following abbreviations are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| APRA | Australian Prudential Regulation Authority |
| ADF | approved deposit fund |
| CGT | capital gains tax |
| Commissioner | Commissioner of Taxation |
| DGRs | deductible gift recipients |
| Excise Act | Excise Act 1901 |
| Excise Tariff | Excise Tariff Act 1921 |
| FHSA | First Home Saver Account |
| GST | goods and services tax |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| IT(TP)A 1997 | Income Tax (Transitional Provisions) Act 1997 |
| MIT | managed investment trust |
| PSTs | pooled superannuation trusts |
| SIS Act 1993 | Superannuation Industry (Supervision) Act 1993 |
| SIS Regulations 1994 | Superannuation Industry (Supervision) Regulations 1994 |
| SMSFs | self-managed superannuation funds |