House of Representatives
Tax Laws Amendment (2011 Measures No. 3) Bill 2011
Explanatory Memorandum
(Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
|---|---|
| ATO | Australian Taxation Office |
| Commissioner | Commissioner of Taxation |
| GIC | general interest charge |
| GST | goods and services tax |
| GST Act | A New Tax System (Goods and Services Tax) Act 1999 |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| Transfer of Provisions Act | Tax Laws Amendment (Transfer of Provisions) Act 2010 |
| Transitional Provisions Act | Income Tax (Transitional Provisions) Act 1997 |
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