House of Representatives
Tax Laws Amendment (2009 Measures No. 1) Bill 2009
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 |
| ANTS (MLS) Act 1999 | A New Tax System (Medicare Levy Surcharge - Fringe Benefits) Act 1999 |
| ATO | Australian Taxation Office |
| Co-contribution Act | Superannuation (Government Co-contribution for Low Income Earners) Act 2003 |
| Commissioner | Commissioner of Taxation |
| DASP Act | Superannuation (Departing Australia Superannuation Payments Tax) Act 2007 |
| EC | exceptional circumstances |
| HELP debt | Higher Education Loan Program debt |
| HESA 2003 | Higher Education Support Act 2003 |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| MLA 1986 | Medicare Levy Act 1986 |
| MLS lump sum | Medicare levy surcharge lump sum |
| PAYG | pay as you go |
| RESC | reportable employer superannuation contributions |
| SATO | senior Australians tax offset |
| SGAA 1992 | Superannuation Guarantee (Administration) Act 1992 |
| SS Act 1991 | Social Security Act 1991 |
| SSAA 1995 | Small Superannuation Accounts Act 1995 |
| S(UMLM) Act | Superannuation (Unclaimed Money and Lost Members) Act 1999 |
| TAA 1953 | Taxation Administration Act 1953 |
| Temporary Residents Act | Temporary Residents' Superannuation Legislation Amendment Act 2008 |
| TFN | tax file number |