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)


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

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