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House of Representatives

Tax Laws Amendment (Tax Incentives for Innovation) Bill 2016

Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon Scott Morrison MP)

Glossary

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

Abbreviation Definition
ABR Australian Business Register
AFOF Australian venture capital fund of funds
ATO Australian Taxation Office
CGT Capital Gains Tax
Commissioner Commissioner of Taxation
Corporations Act Corporations Act 2001
ESIC Early Stage Innovation Company
ESVCLP Early Stage Venture Capital Limited Partnership
FVCFF Foreign Venture Capital Fund Of Funds
ICCPR International Covenant on Civil and Political Rights
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
MIT Managed Investment Trust
NISA National Innovation and Science Agenda
OECD Organisation for Economic Co-operation and Development
R & D Research and Development
TAA 1953 Taxation Administration Act 1953
TIFESI Tax Incentive For Early Stage Investors
VCA 2002 Venture Capital Act 2002
VCLP Venture Capital Limited Partnership


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