House of Representatives
Treasury Laws Amendment (2019 Tax Integrity and Other Measures No. 1) Bill 2019
Explanatory Memorandum
(Circulated by authority of the Minister for Housing and Assistant Treasurer the Hon Michael Sukkar MP)Glossary
The following abbreviations and acronyms are used throughout this Explanatory Memorandum.
| Abbreviation | Definition |
| AASB | Australian Accounting Standards Board |
| ABN | Australian Business Number |
| ATO | Australian Taxation Office |
| Bill | Treasury Laws Amendment (2019 Tax Integrity and Other Measures No. 1) Bill 2019 |
| CGT | capital gains tax |
| Commissioner | Commissioner of Taxation |
| 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 |
| OTE | Ordinary Time Earnings |
| RSA | Retirement Savings Account |
| SG | Superannuation Guarantee |
| SGAA | Superannuation Guarantee (Administration) Act 1992 |
| TAA 1953 | Taxation Administration Act 1953 |
| TOFA | Taxation of Financial Arrangements |
| TOFA provisions | Division 230 of the ITAA 1997 |