Senate
Tax Laws Amendment (Temporary Flood and Cyclone Reconstruction Levy) Bill 2011
Income Tax Rates Amendment (Temporary Flood and Cyclone Reconstruction Levy) Bill 2011
Revised Explanatory Memorandum
(Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)This memorandum takes account of amendments made by the House of Representatives to the Bills as introduced
Glossary
The following abbreviations and acronyms are used throughout this revised explanatory memorandum.
| Abbreviation | Definition |
|---|---|
| Commissioner | Commissioner of Taxation |
| IT(TP) Act 1997 | Income Tax (Transitional Provisions) Act 1997 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| ITRA 1986 | Income Tax Rates Act 1986 |