House of Representatives
Minerals Resource Rent Tax Repeal and Other Measures Bill 2014
Explanatory Memorandum
(Circulated by the authority of the Treasurer, the Hon J. B. Hockey MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| ATI | adjusted taxable income |
| CGT | capital gains tax |
| Commissioner | Commissioner of Taxation |
| ISB | income support bonus |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| IT(TP) Act 1997 | Income Tax (Transitional Provisions) Act 1997 |
| LISC | low income superannuation contribution |
| MRRT Imposition Acts | Minerals Resource Rent Tax (Imposition-Customs) Act 2012, Minerals Resource Rent Tax (Imposition-Excise) Act 2012 and the Minerals Resource Rent Tax (Imposition-General) Act 2012 |
| MRRT | Minerals Resource Rent Tax |
| MRRTA 2012 | Minerals Resource Rent Tax Act 2012 |
| PRRT | Petroleum Resource Rent Tax |
| PRRTAA 1987 | Petroleum Resource Rent Tax Assessment Act 1987 |
| SG | superannuation guarantee |
| SGAA 1992 | Superannuation Guarantee (Administration) Act 1992 |
| SGLIA | Superannuation (Government Co-contribution for Low Income Earners) Act 2003 |
| SKB | schoolkids bonus |
| TAA 1953 | Taxation Administration Act 1953 |
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