House of Representatives

Tax Laws Amendment (2012 Measures No. 1) Bill 2012

Revised Explanatory Memorandum

(Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)

Glossary

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

Abbreviation Definition
ATO Australian Taxation Office
CGT capital gains tax
CPI consumer price index
FHSA first home saver account
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
MIT managed investment trust
MRRT Minerals Resource Rent Tax
TAA 1953 Taxation Administration Act 1953


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