House of Representatives

Tax Laws Amendment (2011 Measures No. 2) Bill 2011

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
APRA Australian Prudential Regulation Authority
AEI Australian Educational International
ATO Australian Taxation Office
CGT capital gains tax
Commissioner Commissioner of Taxation
DGR deductible gift recipient
GST goods and services tax
GST Act A New Tax System (Goods and Services Tax) Act 1999
ITAA 1997 Income Tax Assessment Act 1997
RSA retirement savings account
RSA Act Retirement Savings Accounts Act 1997
SIS Act Superannuation Industry (Supervision) Act 1993
SMSF self managed superannuation fund
TAA 1953 Taxation Administration Act 1953
TFNs tax file numbers
TIES Tax Issues Entry System

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