House of Representatives
Tax Laws Amendment (2013 Measures No. 1) 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 |
| ATO | Australian Taxation Office |
| CGT | capital gains tax |
| Commissioner | Commissioner of Taxation |
| Corporations Act | Corporations Act 2001 |
| Corporations Regulations | Corporations Regulations 2001 |
| DGR | deductible gift recipient |
| DIRS | Disaster Income Recovery Subsidy |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| LGA | Local Government Area |
| SMSF | self managed superannuation fund |
| TSLAB 2 | Tax and Superannuation Laws Amendment (2013 Measures No. 2) Bill 2013 |
| WETA 1999 | A New Tax System (Wine Equalisation Tax) Act 1999 |