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House of Representatives

Tax Laws Amendment (2008 Measures No. 6) Bill 2008

Explanatory Memorandum

(Circulated by the authority of the 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
Commissioner Commissioner of Taxation
FBT fringe benefits tax
GIC general interest charge
GST goods and services tax
ITAA 1997 Income Tax Assessment Act 1997
MEC group multiple entry consolidated group
offset late payment offset
Register foreign claims register
SG superannuation guarantee
SGAA 1992 Superannuation Guarantee (Administration) Act 1992
TAA 1953 Taxation Administration Act 1953


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