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 |