House of Representatives
Tax Laws Amendment (2009 Budget 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 |
| APS | Australian Public Service |
| AusAID | Australian Agency for International Development |
| AWOTE | average weekly ordinary time earnings |
| Co-contribution Act | Superannuation (Government Co-contribution for Low Income Earners) Act 2003 |
| FBT | fringe benefits tax |
| FITO | foreign income tax offset |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| ODA | official development assistance |
| PAYG | pay as you go |