House of Representatives
Treasury Laws Amendment (2017 Enterprise Incentives No. 1) Bill 2017
Explanatory Memorandum
(Circulated by authority of the Minister for Revenue and Financial Services, the Hon Kelly O'Dwyer MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| CGT | Capital gains tax |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| ITAA 1936 | Income Tax Assessment Act 1936 |