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)Glossary
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 |