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House of Representatives

Treasury Laws Amendment (Tax Integrity and Other Measures) Bill 2018

Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon Scott Morrison MP)

Glossary

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

Abbreviation Definition
Bill Treasury Laws Amendment (Tax Integrity and Other Measures) Bill 2018
CGT capital gains tax
ESVCLP Early stage venture capital partnership
Fintech Financial technology
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
VCLP Venture capital limited partnership


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