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House of Representatives

Treasury Laws Amendment (2020 Measures No. 1) Bill 2020

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


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