Explanatory Memorandum
(Circulated by authority of the Minister for Housing and Assistant Treasurer, the Hon Michael Sukkar)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| AAT | Administrative Appeals Tribunal |
| ABR | Australian Business Register |
| ACL | Australian Credit Licence |
| AFOF | Australian venture capital fund of funds |
| AFSL | Australian Financial Services Licence |
| ASIC | Australian Securities and Investments Commission |
| Bill | Treasury Laws Amendment (2018 Measures No. 2) Bill 2019 |
| CGT | capital gains tax |
| Corporations Act | Corporations Act 2001 |
| Credit Act | National Consumer Credit Protection Act 2009 |
| ESVCLP | early stage venture capital limited partnership |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| MIT | managed investment trust |
| VCLP | venture capital limited partnership |