Senate
Tax Laws Amendment (2013 Measures No. 2) Bill 2013
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 Bill as introduced
Glossary
following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| AAT | Administrative Appeals Tribunal |
| ABN | Australian Business Number |
| ABS | Australian Bureau of Statistics |
| ACNC | Australian Charities and Not-for-profits Commission |
| ATO | Australian Taxation Office |
| AWOTE | average weekly ordinary time earnings |
| CGT | capital gains tax |
| Commissioner | Commissioner of Taxation |
| Coordinator | Infrastructure Coordinator |
| DCA | DisabilityCare Australia |
| DGRs | deductible gift recipients |
| DIP | designated infrastructure project |
| Esso | Esso Australia Resources Pty Ltd v Commissioner of Taxation [2012] FCAFC 5 |
| 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 |
| MRRT | Minerals Resource Rent Tax |
| NDIS | National Disability Insurance Scheme |
| NDIS Act | National Disability Insurance Scheme Act 2013 |
| PRRT | petroleum resource rent tax |
| PRRTAA | Petroleum Resource Rent Tax Assessment Act 1987 |
| R & D | research and development |
| TAA 1953 | Taxation Administration Act 1953 |
| Treasury | Department of the Treasury |