Explanatory Memorandum
Circulated by authority of the Treasurer, the Hon Wayne Swan MPGlossary
The following abbreviations 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 |
KAP Motors | KAP Motors Pty Ltd v Commissioner of Taxation
[2008] FCA 159 |
McNeil's case | Commissioner of Taxation v McNeil
[2007] HCA 5 |
TAA 1953 | Taxation Administration Act 1953 |