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House of Representatives

Tax and Superannuation Laws Amendment (Employee Share Schemes) Bill 2015

Explanatory Memorandum

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

Glossary

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

Abbreviation Definition
ATO Australian Taxation Office
Commissioner Commissioner of Taxation
ESS employee share scheme
ITAA 1997 Income Tax Assessment Act 1997


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