Tax Laws Amendment (2010 Measures No. 1) Bill 2010

Explanatory Memorandum

(Circulated by the authority of the Treasurer, the Hon Wayne Swan MP)
Amendments to be moved on behalf of the Government


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

Abbreviation Definition
Commissioner Commissioner of Taxation
ITAA 1997 Income Tax Assessment Act 1997
MEC group multiple entry consolidated group
MIT managed investment trust
TAA 1953 Taxation Administration Act 1953

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