House of Representatives

Tax Laws Amendment (2008 Measures No. 2) Bill 2008

Explanatory Memorandum

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

General outline and financial impact

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

Abbreviation Definition
ATO Australian Taxation Office
CGT capital gains tax
Commissioner Commissioner for Taxation
DGRs deductible gift recipients
ITAA 1997 Income Tax Assessment Act 1997
SG superannuation guarantee
SGAA Superannuation Guarantee (Administration) Act 1992
the program The Endeavour Awards scholarship program
UCA uniform capital allowances

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