Senate
Tax Laws Amendment (2008 Measures No. 2) Bill 2008
Revised Explanatory Memorandum
Circulated by the authority of the Treasurer, the Hon Wayne Swan MPThis memorandum takes account of amendments made by the house of representatives to the bill as introduced
Glossary
The following abbreviations and acronyms are used throughout this revised explanatory memorandum.
| Abbreviation | Definition |
| ATO | Australian Taxation Office |
| CGT | capital gains tax |
| Commissioner | Commissioner for Taxation |
| DGRs | deductible gift recipients |
| FMD | farm management deposit |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| Newstart | Newstart Allowance |
| SG | superannuation guarantee |
| SGAA | Superannuation Guarantee (Administration) Act 1992 |
| the program | The Endeavour Awards scholarship program |
| the Supplement | Equine Workers Hardship Wage Supplement Payment |
| UCA | uniform capital allowances |