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|
|Commissioner||Commissioner of Taxation|
|ETP||employment termination payment|
|ITAA 1936||Income Tax Assessment Act 1936|
|ITAA 1997||Income Tax Assessment Act 1997|
|IT(TP) Act 1997||Income Tax (Transitional Provisions) Act 1997|
|Program||Seasonal Labour Mobility Program|
|Rates Act||Income Tax Rates Act 1986|
|SLMP||Seasonal Labour Mobility Program|
|TAA 1953||Taxation Administration Act 1953|
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).