House of Representatives
Tax Laws Amendment (2010 Measures No. 1) 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 |
| ATO | Australian Taxation Office |
| CGT | capital gains tax |
| Commissioner | Commissioner of Taxation |
| Corporations Act | Corporations Act 2001 |
| ETO | entrepreneurs' tax offset |
| FHSA | first home saver account |
| HEFA | Higher Education Funding Act 1988 |
| HESA | Higher Education Support Act 2003 |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| MEC group | multiple entry consolidated group |
| MIS | managed investment scheme |
| MIT | managed investment trust |
| PAYG | pay as you go |
| POC Act | Proceeds of Crime Act 2002 |
| RSA | retirement savings account |
| RSA Act 1997 | Retirement Savings Accounts Act 1997 |
| SG | superannuation guarantee |
| SGA Act 1992 | Superannuation Guarantee (Administration) Act 1992 |
| SIS Act 1993 | Superannuation Industry (Supervision) Act 1993 |
| TAA 1953 | Taxation Administration Act 1953 |
| TIES | Tax Issues Entry System |