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House of Representatives

Tax Laws Amendment (Small Business Measures No. 2) 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
ACCI Australian Chamber of Commerce and Industry
ACWP Agricultural Competitiveness White Paper
ADIA Australian Dental Industry Association
AEST Australian Eastern Standard Time
ATO Australian Taxation Office
Commissioner Commissioner of Taxation
GDP Gross domestic product

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