Explanatory Memorandum(Circulated by authority of the Treasurer, the Hon Scott Morrison MP)
The following abbreviations and acronyms are used throughout this explanatory memorandum.
|Commissioner||Commissioner of Taxation|
|CGT||capital gains tax|
|FATA||Foreign Acquisitions and Takeovers Act 1975|
|FATA Regulation||Foreign Acquisitions and Takeovers Regulation 2015|
|Fees Act||Foreign Acquisitions and Takeovers Fees Imposition Act 2015|
|Fees Amendment Bill||Foreign Acquisitions and Takeovers Imposition Amendment (Vacancy Fees) Bill 2017|
|Fees Regulation||Foreign Acquisitions and Takeovers Fees Imposition Regulation 2015|
|GST Act||A New Tax System (Goods and Services Tax) Act 1999|
|ITAA 1936||Income Tax Assessment Act 1936|
|ITAA 1997||Income Tax Assessment Act 1997|
|TAA||Taxation Administration Act 1953|
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