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House of Representatives

Tax Laws Amendment (Resale Royalty Right for Visual Artists) Bill 2009

Tax Laws Amendment (Resale Royalty Right for Visual Artists) Act 2009

Explanatory Memorandum

Circulated By the Authority of the Treasurer, the Hon Wayne Swan Mp

Glossary

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

Abbreviation Definition
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997


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