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House of Representatives

Treasury Laws Amendment (2018 Measures No. 4) Bill 2018

Explanatory Memorandum

(Circulated by authority of the Minister for Revenue and Financial Services, Minister for Women and Minister Assisting the Prime Minister for the Public Service, the Hon Kelly O'Dwyer MP)


The following abbreviations and acronyms are used throughout this explanatory memorandum.

Abbreviation Definition
ABN Australian Business Number
APRA Australian Prudential Regulation Authority
ATO Australian Taxation Office
Bill Treasury Laws Amendment (2018 Measures No. 4) Bill 2018
Commissioner Commissioner of Taxation
DGR Deductible Gift Recipient
GST Goods and services tax
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
MYEFO Mid-Year Economic and Fiscal Outlook
PAYG Pay as you go
PRRT Petroleum Resource Rent Tax
RSA Regs Retirement Savings Accounts Regulations 1994
SGAA Superannuation Guarantee (Administration) Act 1992
SIS Regs Superannuation Industry (Supervision) Regulations 1994
SUMLMA Superannuation (Unclaimed Money and Lost Members) Act 1999
TAA Taxation Administration Act 1953

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