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House of Representatives

Tax Laws Amendment (2004 Measures No. 3) Bill 2004

Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)


The following abbreviations and acronyms are used throughout this explanatory memorandum.

Abbreviation Definition
Commissioner Commissioner of Taxation
FBT fringe benefits tax
FBTAA 1986 Fringe Benefits Tax Assessment Act 1986
PDF Board Pooled Development Funds Registration Board

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