House of Representatives

Tax Laws Amendment (2013 Measures No. 1) Bill 2013

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
ATO Australian Taxation Office
CGT capital gains tax
Commissioner Commissioner of Taxation
Corporations Act Corporations Act 2001
Corporations Regulations Corporations Regulations 2001
DGR deductible gift recipient
DIRS Disaster Income Recovery Subsidy
ITAA 1997 Income Tax Assessment Act 1997
LGA Local Government Area
SMSF self managed superannuation fund
TSLAB 2 Tax and Superannuation Laws Amendment (2013 Measures No. 2) Bill 2013
WETA 1999 A New Tax System (Wine Equalisation Tax) Act 1999

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