Explanatory Memorandum
(Circulated By Authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
Abbreviation | Definition |
ATO | Australian Taxation Office |
Commissioner | Commissioner of Taxation |
IT(TP)A 1997 | Income Tax (Transitional Provisions) Act 1997 |
ITAA 1997 | Income Tax Assessment Act 1997 |
RSA | retirement savings account |
TAA 1953 | Taxation Administration Act 1953 |
TFN | tax file number |