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House of Representatives

Medicare Levy Amendment (Disabilitycare Australia) Bill 2013

Fringe Benefits Tax Amendment (Disabilitycare Australia) Bill 2013

Income Tax Rates Amendment (Disabilitycare Australia) Bill 2013

Superannuation (Excess Concessional Contributions Tax) Amendment (Disabilitycare Australia) Bill 2013

Superannuation (Excess Non-concessional Contributions Tax) Amendment (Disabilitycare Australia) Bill 2013

Superannuation (Excess Untaxed Roll-over Amounts Tax) Amendment (Disabilitycare Australia) Bill 2013

Income Tax (TFN Withholding Tax (ESS)) Amendment (Disabilitycare Australia) Bill 2013

Income Tax (First Home Saver Accounts Misuse Tax) Amendment (Disabilitycare Australia) Bill 2013

Family Trust Distribution Tax (Primary Liability) Amendment (Disabilitycare Australia) Bill 2013

Taxation (Trustee Beneficiary Non-disclosure Tax) (No. 1) Amendment (Disabilitycare Australia) Bill 2013

Taxation (Trustee Beneficiary Non-disclosure Tax) (No. 2) Amendment (Disabilitycare Australia) Bill 2013

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
FHSA First Home Saver Account
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
TFN tax file number


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