House of Representatives
Tax Laws Amendment (Transfer of Provisions) Bill 2010
Explanatory Memorandum
Circulated By the Authority of the Treasurer, the Hon Wayne Swan MPGlossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| ADIs | authorised deposit-taking institutions |
| ASIC | Australian Securities and Investments Commission |
| ATO | Australian Taxation Office |
| BAS | business activity statement |
| CGT | capital gains tax |
| Commissioner | Commissioner of Taxation |
| FMD | farm management deposit |
| GST | goods and services tax |
| IT(TP)A 1997 | Income Tax (Transitional Provisions) Act 1997 |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| PAYE | pay as you earn |
| PAYG | pay as you go |
| R & D | research and development |
| TAA 1953 | Taxation Administration Act 1953 |
| TLIP | Tax Law Improvement Project |
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