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House of Representatives

Tax Laws Amendment (Clean Building Managed Investment Trust) Bill 2012

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
ITAA 1997 Income Tax Assessment Act 1997
ITMITA 2008 Income Tax (Managed Investment Trust Withholding Tax) Act 2008
MITs Managed Investment Trusts
NABERS National Australian Built Environment Rating System
TAA 1953 Taxation Administration Act 1953


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