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Senate

Tax Laws Amendment (2008 Measures No. 2) Bill 2008

Revised Explanatory Memorandum

Circulated by the authority of the Treasurer, the Hon Wayne Swan MP
This memorandum takes account of amendments made by the house of representatives to the bill as introduced

Glossary

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

Abbreviation Definition
ATO Australian Taxation Office
CGT capital gains tax
Commissioner Commissioner for Taxation
DGRs deductible gift recipients
FMD farm management deposit
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
Newstart Newstart Allowance
SG superannuation guarantee
SGAA Superannuation Guarantee (Administration) Act 1992
the program The Endeavour Awards scholarship program
the Supplement Equine Workers Hardship Wage Supplement Payment
UCA uniform capital allowances


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