Tax Laws Amendment (Small Business and General Business Tax Break) Bill 2009

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


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

Abbreviation Definition
ITAA 1997 Income Tax Assessment Act 1997
GST goods and services tax
R & D research and development
Tax Break Small Business and General Business Tax Break

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