House of Representatives
Tax Laws Amendment (2007 Measures No. 3) Bill 2007
Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| ADF | Australian Defence Force |
| AFP | Australian Federal Police |
| ATO | Australian Taxation Office |
| CGT | capital gains tax |
| Commissioner | Commissioner of Taxation |
| direct forestry expenditure or DFE | expenditure attributable to establishing trading and felling trees for harvesting |
| FBT | fringe benefits tax |
| forestry schemes | forestry managed investment schemes |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| IWT | interest withholding tax |
| PAYG | pay as you go |
| R & D | research and development |
| TAA 1953 | Taxation Administration Act 1953 |