Explanatory Memorandum
Circulated by the authority of the Treasurer, the Hon Wayne Swan MPGlossary
The following abbreviations are used throughout this explanatory memorandum.
Abbreviation | Definition |
CGT | capital gains tax |
GST | goods and services tax |
ITAA 1936 | Income Tax Assessment Act 1936 |
ITAA 1997 | Income Tax Assessment Act 1997 |
PHIA 2007 | Private Health Insurance Act 2007 |