View full documentView full document Previous section | Next section
House of Representatives

Tax and Superannuation Laws Amendment (2015 Measures No. 4) Bill 2015

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
ATO Australian Taxation Office
CGT capital gains tax
Commissioner Commissioner of Taxation
CPI Consumer Price Index
ICESCR International Covenant on Economic, Social and Cultural Rights
ODA Official Development Assistance
SUMLMA Superannuation (Unclaimed Money and Lost Members) Act 1999

View full documentView full documentBack to top