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House of Representatives

Tax Laws Amendment (Superannuation Contributions Splitting) Bill 2005

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
ETP eligible termination payment
ITAA 1936 Income Tax Assessment Act 1936

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