Explanatory Memorandum
(Circulated by authority of the Minister for Housing and Assistant Treasurer the Hon Michael Sukkar MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| Bill | Treasury Laws Amendment (2020 Measures No. 1) Bill 2020 |
| CGT | capital gains tax |
| Commissioner | Commissioner of Taxation |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| SLAA 2012 | Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012 |
| TAA 1953 | Taxation Administration Act 1953 |
| TLAA 2010 | Tax Laws Amendment (2009 Measures No. 6) Act 2010 |