House of Representatives

Tax Laws Amendment (Small Business Measures No. 3) Bill 2015

Explanatory Memorandum

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

Glossary

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

Abbreviation Definition
FBT fringe benefits tax
FBTAA 1986 Fringe Benefits Tax Assessment Act 1986
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997


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