House of Representatives

Tax and Superannuation Laws Amendment (2015 Measures No. 6) Bill 2015

Explanatory Memorandum

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


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

Abbreviation Definition
CGT capital gains tax
Commissioner Commissioner of Taxation
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
TAA 1953 Taxation Administration Act 1953
TARP taxable Australian real property

View full documentView full documentBack to top