House of Representatives
Treasury Laws Amendment (Tax Integrity and Other Measures) Bill 2018
Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Scott Morrison MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| Bill | Treasury Laws Amendment (Tax Integrity and Other Measures) Bill 2018 |
| CGT | capital gains tax |
| ESVCLP | Early stage venture capital partnership |
| Fintech | Financial technology |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| VCLP | Venture capital limited partnership |