Explanatory Memorandum
(Circulated by the authority of the Treasurer, the Hon Wayne Swan MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
Abbreviation | Definition |
Commissioner | Commissioner of Taxation |
ITAA 1997 | Income Tax Assessment Act 1997 |
MEC group | multiple entry consolidated group |
MIT | managed investment trust |
TAA 1953 | Taxation Administration Act 1953 |