House of Representatives
Tax Laws Amendment (2011 Measures No. 9) Bill 2011
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 |
| ACT | Australian Capital Territory |
| ADI's | authorised deposit-taking institutions |
| ATO | Australian Taxation Office |
| APRA | Australian Prudential Regulation Authority |
| CGT | capital gains tax |
| Commissioner | Commissioner of Taxation |
| Corporations Act | Corporations Act 2001 |
| DGRs | deductible gift recipients |
| GST | goods and services tax |
| GST Act | A New Tax System (Goods and Services Tax) Act 1999 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| RSA Act | Retirement Savings Accounts Act 1997 |
| share sale facility | share or interest sale facility |
| SIS Act | Superannuation Industry (Supervision) Act 1993 |
| TAA 1953 | Taxation Administration Act 1953 |
| TFN | tax file number |
| TIES | Tax Issues Entry System |