View full documentView full document Previous section | Next section
House of Representatives

Treasury Laws Amendment (Personal Income Tax Plan) Bill 2018

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
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
LITO The offset under section 159N of the ITAA 1936, known as the low income tax offset

View full documentView full documentBack to top