House of Representatives
Tax Laws Amendment (2008 Measures No. 2) Bill 2008
Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Wayne Swan MP)General outline and financial impact
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
|---|---|
| ATO | Australian Taxation Office |
| CGT | capital gains tax |
| Commissioner | Commissioner for Taxation |
| DGRs | deductible gift recipients |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| SG | superannuation guarantee |
| SGAA | Superannuation Guarantee (Administration) Act 1992 |
| the program | The Endeavour Awards scholarship program |
| UCA | uniform capital allowances |