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House of Representatives

Treasury Laws Amendment (2017 Measures No. 1) Bill 2017

Explanatory Memorandum

(Circulated by authority of the Minister for Revenue and Financial Services, the Hon Kelly O'Dwyer MP)

Glossary

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

Abbreviation Definition
ASIC Australian Securities and Investments Commission
ASIC Act Australian Securities and Investments Commission Act 2001
ITAA 1997 Income Tax Assessment Act 1997
CGT capital gains tax
ESVCLP Early Stage Venture Capital Limited Partnership


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