House of Representatives
Tax Laws Amendment (2009 Measures No. 2) 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 |
| AAT | Administrative Appeals Tribunal |
| ABN | Australian Business Number |
| ABN Act | A New Tax System (Australian Business Number) Act 1999 |
| ABR | Australian Business Register |
| ADI | authorised deposit-taking institution |
| APRA | Australian Prudential Regulation Authority |
| APRA Act | Australian Prudential Regulation Authority Act 1998 |
| ATO | Australian Taxation Office |
| Banking Act | Banking Act 1959 |
| CGT | capital gains tax |
| Commissioner | Commissioner of Taxation |
| DGRs | deductible gift recipients |
| FHSA | first home saver account |
| FHSA Act | First Home Saver Accounts Act 2008 |
| FMD | farm management deposit |
| GCPP | Greenhouse Challenge Plus Programme |
| Insurance Act | Insurance Act 1973 |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| PAYG | pay as you go |
| plan | National Urban Water and Desalination Plan |
| Registrar | Australian Business Registrar |
| RSA | retirement savings account |
| SBR | Standard Business Reporting |
| scheme | financial claims scheme |
| Small Business Act | Tax Laws Amendment (Small Business) Act 2007 |
| TAA 1953 | Taxation Administration Act 1953 |
| TFN | tax file number |
| Water Department | Department of the Environment, Water, Heritage and the Arts |
| Water Minister | Minister for Climate Change and Water |