House of Representatives
Tax Laws Amendment (Small Business Restructure Roll-over) Bill 2016
Explanatory Memorandum
(Circulated by authority of the Minister for Small Business and Assistant Treasurer, the Hon Kelly O'Dwyer MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| CGT | capital gains tax |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| ITAA 1936 | Income Tax Assessment Act 1936 |