SENATE
Tax Laws Amendment (2012 Measures No. 4) Bill 2012
Revised Explanatory Memorandum
(Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)THIS MEMORANDUM TAKES ACCOUNT OF AMENDMENTS MADE BY THE HOUSE OF REPRESENTATIVES TO THE BILLS AS INTRODUCED
Glossary
The following abbreviations and acronyms are used throughout this revised explanatory memorandum.
| Abbreviation | Definition |
|---|---|
| ATO | Australian Taxation Office |
| Commissioner | Commissioner of Taxation |
| FBT | fringe benefits tax |
| FBTAA | Fringe Benefits Tax Assessment Act 1986 |
| GST | goods and services tax |
| GST Act | A New Tax System (Goods and Services Tax) Act 1999 |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| LAFH | living-away-from-home |
| TAA 1953 | Taxation Administration Act 1953 |