House of Representatives
Tax Laws Amendment (2010 Measures No. 2) Bill 2010
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 |
| BAS | business activity statement |
| Commissioner | Commissioner of Taxation |
| DGR | deductible gift recipient |
| FBTAA 1986 | Fringe Benefits Tax Assessment Act 1986 |
| HECS-HELP benefit | Higher Education Contribution Scheme-Higher Education Loan Programme benefit |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| PAYG | pay as you go |
| TAA 1953 | Taxation Administration Act 1953 |
| TFN | tax file number |
| the Institute | Global Carbon Capture and Storage Institute Limited |
| the Review | Review of Unlimited Amendment Periods in the Income Tax Laws |