House of Representatives
Tax and Superannuation Laws Amendment (2015 Measures No. 6) Bill 2015
Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Scott Morrison MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| CGT | capital gains tax |
| Commissioner | Commissioner of Taxation |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| TAA 1953 | Taxation Administration Act 1953 |
| TARP | taxable Australian real property |