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House of Representatives

Tax Laws Amendment (Small Business Measures No. 1) Bill 2015

Explanatory Memorandum

(Circulated by the authority of the Minister for Small Business, the Hon Bruce Billson MP)


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
Rates Act Income Tax Rates Act 1986

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