House of Representatives
Tax Laws Amendment (2011 Measures No. 5) 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 |
|---|---|
| AEST | Australian Eastern Standard Time |
| ATO | Australian Taxation Office |
| ATO ID | Australian Taxation Office Interpretive Decision |
| Board | Board of Taxation |
| CGT | capital gains tax |
| Commissioner | Commissioner of Taxation |
| DSEWPaC | Department of Sustainability, Environment, Water, Population and Community |
| FBT | fringe benefits tax |
| FMDs | farm management deposits |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| kms | kilometres |
| MIT | managed investment trust |
| NRAS | National Rental Affordability Scheme |
| NRAS Act | National Rental Affordability Scheme Act 2008 |