House of Representatives
Tax Laws Amendment (Small Business and General Business Tax Break) Bill 2009
Tax Laws Amendment (Small Business and General Business Tax Break) Act 2009
Explanatory Memorandum
(Circulated by the authority of the Treasurer, the Hon Wayne Swan MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| GST | goods and services tax |
| R & D | research and development |
| Tax Break | Small Business and General Business Tax Break |