House of Representatives
Tax and Superannuation Laws Amendment (2015 Measures No. 2) Bill 2015
Replacement Explanatory Memorandum
(Circulated by the authority of the Treasurer, the Hon J. B. Hockey MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| CGT | capital gains tax |
| FIFO | farm-in farm-out |
| GST Act | A New Tax System (Goods and Services Tax) Act 1999 |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| MEC group | multiple entry consolidated group |
| MYEFO | 2014-15 Mid-Year Economic and Fiscal Outlook |
| SIS Act | Superannuation Industry (Supervision) Act 1993 |
| TAA 1953 | Taxation Administration Act 1953 |
| TFN | tax file number |
| the 2014 amendments | Tax and Superannuation Laws Amendment (2014 Measures No. 3) Act 2014 |
| UCA | uniform capital allowance |
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