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House of Representatives

Treasury Laws Amendment (2021 Measures No. 4) Bill 2021

Explanatory Memorandum

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


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

Abbreviation Definition
ASIC Australian Securities and Investments Commission
Bill Treasury Laws Amendment (2021 Measures No. 4) Bill 2021
CGT capital gains tax
Commissioner Commissioner of Taxation
FBT fringe benefits tax
ITAA 1997 Income Tax Assessment Act 1997
NZ New Zealand
NZ Convention Convention between Australia and New Zealand for the Avoidance of Double Taxation with Respect to Taxes on Income and Fringe Benefits and the Prevention of Fiscal Evasion [2010] ATS 10
PAYG pay as you go
TAA 1953 Taxation Administration Act 1953

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