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)


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

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