House of Representatives

National Rental Affordability Scheme (Consequential Amendments) Bill 2008

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
ATO Australian Taxation Office
the Consequential Bill National Rental Affordability Scheme (Consequential Amendments) Bill 2008
CGT capital gains tax
Commissioner Commissioner of Taxation
Housing Secretary Secretary of the Department that administers the NRAS
ITAA 1997 Income Tax Assessment Act 1997
ITAA 1936 Income Tax Assessment Act 1936
NRAS National Rental Affordability Scheme


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