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House of Representatives

Tax Laws Amendment (Stronger, Fairer, Simpler and Other Measures) Bill 2011

Explanatory Memorandum

(Circulated By 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
ATO Australian Taxation Office
Commissioner Commissioner of Taxation
IT(TP)A 1997 Income Tax (Transitional Provisions) Act 1997
ITAA 1997 Income Tax Assessment Act 1997
RSA retirement savings account
TAA 1953 Taxation Administration Act 1953
TFN tax file number

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