House of Representatives
Tax Laws Amendment (2007 Measures No. 4) Bill 2007
Taxation (Trustee Beneficiary Non-disclosure Tax) Bill (No. 1) 2007
Taxation (Trustee Beneficiary Non-disclosure Tax) Bill (No. 2) 2007
Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
|---|---|
| APRA | Australian Prudential Regulation Authority |
| ATO | Australian Taxation Office |
| CGT | capital gains tax |
| Commissioner | Commissioner of Taxation |
| DGR | deductible gift recipient |
| FBT | fringe benefits tax |
| GST | goods and services tax |
| Inoperative Provisions Act | Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| MDO | medical defence organisation |
| OECD | Organisation for Economic Co-operation and Development |
| PAYG | pay as you go |
| RSA | retirement savings account |
| SCT | Superannuation Complaints Tribunal |
| SG | superannuation guarantee |
| TAA 1953 | Taxation Administration Act 1953 |
| TFN | tax file number |
| UK | United Kingdom of Great Britain and Northern Ireland |
| US | United States of America |
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
