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House of Representatives

Treasury Laws Amendment (2018 Measures No. 2) Bill 2019

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


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