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House of Representatives

Tax and Superannuation Laws Amendment (2015 Measures No. 2) Bill 2015

Replacement Explanatory Memorandum

(Circulated by the authority of the Treasurer, the Hon J. B. Hockey MP)


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

Abbreviation Definition
CGT capital gains tax
FIFO farm-in farm-out
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
MEC group multiple entry consolidated group
MYEFO 2014-15 Mid-Year Economic and Fiscal Outlook
SIS Act Superannuation Industry (Supervision) Act 1993
TAA 1953 Taxation Administration Act 1953
TFN tax file number
the 2014 amendments Tax and Superannuation Laws Amendment (2014 Measures No. 3) Act 2014
UCA uniform capital allowance

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