House of Representatives
Tax Laws Amendment (2008 Measures No. 3) Bill 2008
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 |