House of Representatives

Tax Laws Amendment (Budget Measures) Bill 2008

Explanatory Memorandum

Circulated by the authority of the Treasurer, the Hon Wayne Swan MP


The following abbreviations and acronyms are used throughout this explanatory memorandum.

Abbreviation Definition
AEST Australian Eastern Standard Time
ATO Australian Taxation Office
CGT capital gains tax
Commissioner Commissioner of Taxation
ESS employee share scheme
FBT fringe benefits tax
FBTAA 1986 Fringe Benefits Tax Assessment Act 1986
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997

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