Explanatory Memorandum
(Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
Abbreviation | Definition |
---|---|
AEST | Australian Eastern Standard Time |
ATO | Australian Taxation Office |
ATO ID | Australian Taxation Office Interpretive Decision |
Board | Board of Taxation |
CGT | capital gains tax |
Commissioner | Commissioner of Taxation |
DSEWPaC | Department of Sustainability, Environment, Water, Population and Community |
FBT | fringe benefits tax |
FMDs | farm management deposits |
ITAA 1936 | Income Tax Assessment Act 1936 |
ITAA 1997 | Income Tax Assessment Act 1997 |
kms | kilometres |
MIT | managed investment trust |
NRAS | National Rental Affordability Scheme |
NRAS Act | National Rental Affordability Scheme Act 2008 |