House of Representatives
Treasury Laws Amendment (2021 Measures No. 4) Bill 2021
Explanatory Memorandum
(Circulated by authority of the Assistant Treasurer, Minister for Housing and Minister for Homelessness, Social and Community Housing, the Hon Michael Sukkar MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| ASIC | Australian Securities and Investments Commission |
| Bill | Treasury Laws Amendment (2021 Measures No. 4) Bill 2021 |
| CGT | capital gains tax |
| Commissioner | Commissioner of Taxation |
| FBT | fringe benefits tax |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| NZ | New Zealand |
| NZ Convention | Convention between Australia and New Zealand for the Avoidance of Double Taxation with Respect to Taxes on Income and Fringe Benefits and the Prevention of Fiscal Evasion [2010] ATS 10 |
| PAYG | pay as you go |
| TAA 1953 | Taxation Administration Act 1953 |