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House of Representatives

Tax Laws Amendment (2010 Measures No. 3) Bill 2010

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
ADIs authorised deposit-taking institutions
APRA Australian Prudential Regulation Authority
ASIC Australian Securities and Investments Commission
CGT capital gains tax
Co-contribution Act 2003 Superannuation (Government Co-Contribution for Low Income Earners) Act 2003
Commissioner Commissioner of Taxation
EMVONA Excess market value over net assets
GST goods and services tax
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
MIS managed investment scheme
MIT managed investment trust
PAYG pay as you go
SDT Standard Disability Trust
TAA 1953 Taxation Administration Act 1953
TFN tax file number


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