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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


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