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House of Representatives

Tax Laws Amendment (2011 Measures No. 7) 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
ABR Australian Business Register
APRA Australian Prudential Regulation Authority
ATO Australian Taxation Office
CGT capital gains tax
Commissioner Commissioner of Taxation
DGRs deductible gift recipients
FMD farm management deposits
FMD Regulations Income Tax (Farm Management Deposits) Regulations 1998
GST goods and services tax
GST Act A New Tax System (Goods and Services Tax) Act 1999
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
NSWCA New South Wales Court of Appeal
PAYGI pay as you go instalments
Review Australian Independent Screen Production Sector Review
SDT special disability trust
TAA 1953 Taxation Administration Act 1953
TOFA taxation of financial arrangements
TOFA Act Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009

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