House of Representatives

Tax Laws Amendment (2008 Measures No. 4) Bill 2008

Explanatory Memorandum

Circulated by the authority of the Treasurer, the Hon Wayne Swan MP

Glossary

The following abbreviations are used throughout this explanatory memorandum.

Abbreviation Definition
CGT capital gains tax
GST goods and services tax
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
PHIA 2007 Private Health Insurance Act 2007