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House of Representatives

Tax Laws Amendment (2011 Measures No. 1) 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
FSHA First Home Saver Account
ITAA 1997 Income Tax Administration Act 1997
TFN tax file number


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