House of Representatives
Tax Laws Amendment (2011 Measures No. 7) 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 |
| ABR | Australian Business Register |
| APRA | Australian Prudential Regulation Authority |
| ATO | Australian Taxation Office |
| CGT | capital gains tax |
| Commissioner | Commissioner of Taxation |
| DGRs | deductible gift recipients |
| FMD | farm management deposits |
| FMD Regulations | Income Tax (Farm Management Deposits) Regulations 1998 |
| 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 |
| NSWCA | New South Wales Court of Appeal |
| PAYGI | pay as you go instalments |
| Review | Australian Independent Screen Production Sector Review |
| SDT | special disability trust |
| TAA 1953 | Taxation Administration Act 1953 |
| TOFA | taxation of financial arrangements |
| TOFA Act | Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009 |
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