Tax Laws Amendment (2013 Measures No. 2) Bill 2013

Revised Explanatory Memorandum

(Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)
This memorandum takes account of amendments made by the House of Representatives to the Bill as introduced


following abbreviations and acronyms are used throughout this explanatory memorandum.

Abbreviation Definition
AAT Administrative Appeals Tribunal
ABN Australian Business Number
ABS Australian Bureau of Statistics
ACNC Australian Charities and Not-for-profits Commission
ATO Australian Taxation Office
AWOTE average weekly ordinary time earnings
CGT capital gains tax
Commissioner Commissioner of Taxation
Coordinator Infrastructure Coordinator
DCA DisabilityCare Australia
DGRs deductible gift recipients
DIP designated infrastructure project
Esso Esso Australia Resources Pty Ltd v Commissioner of Taxation [2012] FCAFC 5
FBT fringe benefits tax
FBTAA Fringe Benefits Tax Assessment Act 1986
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
MRRT Minerals Resource Rent Tax
NDIS National Disability Insurance Scheme
NDIS Act National Disability Insurance Scheme Act 2013
PRRT petroleum resource rent tax
PRRTAA Petroleum Resource Rent Tax Assessment Act 1987
R & D research and development
TAA 1953 Taxation Administration Act 1953
Treasury Department of the Treasury

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