Explanatory Memorandum
(Circulated by authority of the Minister for Revenue and Financial Services, the Hon Kelly O'Dwyer MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
Abbreviation | Definition |
ASIC | Australian Securities and Investments Commission |
ASIC Act | Australian Securities and Investments Commission Act 2001 |
ITAA 1997 | Income Tax Assessment Act 1997 |
CGT | capital gains tax |
ESVCLP | Early Stage Venture Capital Limited Partnership |