House of Representatives
Tax Laws Amendment (Political Contributions and Gifts) Bill 2008
Explanatory Memorandum
Circulated By the Authority of the Treasurer, the Hon Wayne Swan MpGlossary
The following abbreviations are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| CGT | capital gains tax |
| GST | goods and services tax |
| 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 |