Senate
Treasury Laws Amendment (Responsible Buy Now Pay Later and Other Measures) Bill 2024
Supplementary Explanatory Memorandum relating to sheet PC122
(Circulated by authority of the Treasurer, the Hon Jim Chalmers MP)AMENDMENTS AND REQUESTS FOR AMENDMENTS TO BE MOVED ON BEHALF OF THE GOVERNMENT
Glossary
This Supplementary Explanatory Memorandum uses the following abbreviations and acronyms.
| Abbreviation | Definition |
| Bill | Treasury Laws Amendment (Responsible Buy Now Pay Later and Other Measures) Bill 2024 |
| BTR | Build to rent |
| BTR misuse tax | Build to rent development misuse tax |
| Imposition Bill | Capital Works (Build to Rent Misuse Tax) Bill 2024 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| MIT | Managed investment trust |
| TAA 1953 | Taxation Administration Act 1953 |