House of Representatives
Medicare Levy Amendment (Disabilitycare Australia) Bill 2013
Fringe Benefits Tax Amendment (Disabilitycare Australia) Bill 2013
Income Tax Rates Amendment (Disabilitycare Australia) Bill 2013
Superannuation (Excess Concessional Contributions Tax) Amendment (Disabilitycare Australia) Bill 2013
Superannuation (Excess Concessional Contributions Tax) Amendment (Disabilitycare Australia) Act 2013
Superannuation (Excess Non-concessional Contributions Tax) Amendment (Disabilitycare Australia) Bill 2013
Superannuation (Excess Untaxed Roll-over Amounts Tax) Amendment (Disabilitycare Australia) Bill 2013
Income Tax (TFN Withholding Tax (ESS)) Amendment (Disabilitycare Australia) Bill 2013
Income Tax (First Home Saver Accounts Misuse Tax) Amendment (Disabilitycare Australia) Bill 2013
Family Trust Distribution Tax (Primary Liability) Amendment (Disabilitycare Australia) Bill 2013
Taxation (Trustee Beneficiary Non-disclosure Tax) (No. 1) Amendment (Disabilitycare Australia) Bill 2013
Taxation (Trustee Beneficiary Non-disclosure Tax) (No. 2) Amendment (Disabilitycare Australia) Bill 2013
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 |
|---|---|
| FHSA | First Home Saver Account |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| TFN | tax file number |