House of Representatives
Treasury Laws Amendment (2017 Measures No. 4) Bill 2017
Explanatory Memorandum
(Circulated by authority of the Acting Minister for Revenue and Financial Services, Senator the Hon Mathias Cormann)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| ATO | Australian Taxation Office |
| CGT | capital gains tax |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| GST | goods and services tax |
| PST | pooled superannuation trust |
| SIS Act | Superannuation Industry (Supervision) Act 1993 |
| WET | wine equalisation tax |
| WET Act | A New Tax System (Wine Equalisation Tax) Act 1999 |