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 |
ATO | Australian Taxation Office |
CGT | capital gains tax |
Commissioner | Commissioner of Taxation |
Corporations Act | Corporations Act 2001 |
IT (TP) Act 1997 | Income Tax (Transitional Provisions) Act 1997 |
ITAA 1936 | Income Tax Assessment Act 1936 |
ITAA 1997 | Income Tax Assessment Act 1997 |
TAA 1953 | Taxation Administration Act 1953 |