Explanatory Memorandum
(Circulated by authority of the Minister for Housing and Assistant Treasurer, the Hon Michael Sukkar)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
Abbreviation | Definition |
AAT | Administrative Appeals Tribunal |
ABR | Australian Business Register |
ACL | Australian Credit Licence |
AFOF | Australian venture capital fund of funds |
AFSL | Australian Financial Services Licence |
ASIC | Australian Securities and Investments Commission |
Bill | Treasury Laws Amendment (2018 Measures No. 2) Bill 2019 |
CGT | capital gains tax |
Corporations Act | Corporations Act 2001 |
Credit Act | National Consumer Credit Protection Act 2009 |
ESVCLP | early stage venture capital limited partnership |
ITAA 1936 | Income Tax Assessment Act 1936 |
ITAA 1997 | Income Tax Assessment Act 1997 |
MIT | managed investment trust |
VCLP | venture capital limited partnership |