House of Representatives
Tax Laws Amendment (2008 Measures No. 5) 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 |
| ADIs | authorised deposit-taking institutions |
| AEST | Australian Eastern Standard Time |
| AIFRS | Australian equivalents to International Financial Reporting Standards |
| Commissioner | Commissioner of Taxation |
| Corporations Act | Corporations Act 2001 |
| FBT | fringe benefits tax |
| FBTAA 1986 | Fringe Benefits Tax Assessment Act 1986 |
| GST | goods and services tax |
| GST Act | A New Tax System (Goods and Services Tax) Act 1999 |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| IWT | interest withholding tax |
| NAB case | National Australia Bank Ltd v FC of T 93 ATC 4914 |