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 |