Explanatory Memorandum
Circulated by the authority of the Treasurer, the Hon Wayne Swan MPGlossary
The following abbreviations are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| CGT | capital gains tax |
| GST | goods and services tax |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| PHIA 2007 | Private Health Insurance Act 2007 |