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House of Representatives

Treasury Laws Amendment (2019 Tax Integrity and Other Measures No. 1) Bill 2019

Explanatory Memorandum

(Circulated by authority of the Minister for Housing and Assistant Treasurer the Hon Michael Sukkar MP)

Glossary

The following abbreviations and acronyms are used throughout this Explanatory Memorandum.

Abbreviation Definition
AASB Australian Accounting Standards Board
ABN Australian Business Number
ATO Australian Taxation Office
Bill Treasury Laws Amendment (2019 Tax Integrity and Other Measures No. 1) Bill 2019
CGT capital gains tax
Commissioner Commissioner of Taxation
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
OTE Ordinary Time Earnings
RSA Retirement Savings Account
SG Superannuation Guarantee
SGAA Superannuation Guarantee (Administration) Act 1992
TAA 1953 Taxation Administration Act 1953
TOFA Taxation of Financial Arrangements
TOFA provisions Division 230 of the ITAA 1997


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