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House of Representatives

Treasury Laws Amendment (2018 Measures No. 5) Bill 2018

Explanatory Memorandum

(Circulated by authority of the Assistant Treasurer, the Hon Stuart Robert MP)


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

Abbreviation Definition
ACCC Australian Competition and Consumer Commission
AMIT attribution managed investment trust
AMMA statement AMIT member annual statement
Bill Treasury Laws Amendment (2018 Measures No. 5) Bill 2018
CCA Competition and Consumer Act 2010
CGT capital gains tax
DGR deductible gift recipient
DIR payment dividends, interest or royalties payment
ICCPR International Covenant on Civil and Political Rights
IP Intellectual Property
IT(TP)A 1997 Income Tax (Transitional Provisions) Act 1997
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
MIT managed investment trust
MYEFO Mid-Year Economic and Fiscal Outlook
PAYG Pay As You Go
TAA 1953 Taxation Administration Act 1953
TFN tax file number
The Competition Code Schedule 1 to the Competition and Consumer Act 2010
The Constitution Commonwealth of Australia Constitution Act
TLAA 2016 Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016

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