Explanatory Memorandum(Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)
The following abbreviations and acronyms are used throughout this explanatory memorandum.
|ATO||Australian Taxation Office|
|CGT||capital gains tax|
|Commissioner||Commissioner of Taxation|
|ITAA 1936||Income Tax Assessment Act 1936|
|ITAA 1997||Income Tax Assessment Act 1997|
|SR(TI) Bill||Shipping Reform (Tax Incentives) Bill 2012|
|TAA 1953||Taxation Administration Act 1953|
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