House of Representatives
National Rental Affordability Scheme (Consequential Amendments) Bill 2008
Explanatory Memorandum
Circulated by the authority of the Treasurer, the Hon Wayne Swan MpGlossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| ATO | Australian Taxation Office |
| the Consequential Bill | National Rental Affordability Scheme (Consequential Amendments) Bill 2008 |
| CGT | capital gains tax |
| Commissioner | Commissioner of Taxation |
| Housing Secretary | Secretary of the Department that administers the NRAS |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| NRAS | National Rental Affordability Scheme |