House of Representatives

Tax Laws Amendment (2011 Measures No. 9) 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
ACT Australian Capital Territory
ADI's authorised deposit-taking institutions
ATO Australian Taxation Office
APRA Australian Prudential Regulation Authority
CGT capital gains tax
Commissioner Commissioner of Taxation
Corporations Act Corporations Act 2001
DGRs deductible gift recipients
GST goods and services tax
GST Act A New Tax System (Goods and Services Tax) Act 1999
ITAA 1997 Income Tax Assessment Act 1997
ITAA 1936 Income Tax Assessment Act 1936
RSA Act Retirement Savings Accounts Act 1997
share sale facility share or interest sale facility
SIS Act Superannuation Industry (Supervision) Act 1993
TAA 1953 Taxation Administration Act 1953
TFN tax file number
TIES Tax Issues Entry System

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