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House of Representatives

Tax Laws Amendment (2011 Measures No. 4) Bill 2011

Explanatory Memorandum

(Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)

Glossary

The following abbreviations and acronyms are used throughout this explanatory memorandum.

Abbreviation Definition
Commissioner Commissioner of Taxation
GDP gross domestic product
IT(TP) Act Income Tax (Transitional Provisions) Act 199 7
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
PAYG pay as you go
RESC reportable employer superannuation contributions
TAA 1953 Taxation Administration Act 1953
TPD total and permanent disability


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